Lotes Co Ltd (3533) — Cash Flow Quality Index
Latest as of September 2025:
0.46x
Lotes Co Ltd (3533) has a Cash Flow Quality Index of 0.46x as of September 2025. Operating cash flow of NT$1.33 Billion is below net income of NT$2.88 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore cash flow to debt ratio of Lotes Co Ltd to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
0.46x
Operating CF / Net Income
Operating Cash Flow
NT$1.33 Billion
TWD
Net Income
NT$2.88 Billion
TWD
Data as of
Sep 2025
Most recent filing
Lotes Co Ltd Cash Flow Quality Index (2006–2024)
Historical Cash Flow Quality Index for Lotes Co Ltd across 19 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Lotes Co Ltd cash conversion from operations.
Annual Cash Flow Quality Index for Lotes Co Ltd (2006–2024)
Year-by-year earnings quality comparison for Lotes Co Ltd.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 0.85x | NT$10.06 Billion | NT$11.87 Billion | ▼ -48.1% |
| 2023 | 1.63x | NT$9.13 Billion | NT$5.59 Billion | ▲ +32.1% |
| 2022 | 1.24x | NT$7.73 Billion | NT$6.25 Billion | ▲ +108.7% |
| 2021 | 0.59x | NT$2.69 Billion | NT$4.54 Billion | ▼ -37.3% |
| 2020 | 0.95x | NT$3.47 Billion | NT$3.67 Billion | ▼ -20.3% |
| 2019 | 1.19x | NT$3.36 Billion | NT$2.83 Billion | ▲ +69.5% |
| 2018 | 0.70x | NT$1.51 Billion | NT$2.15 Billion | ▼ -14.5% |
| 2017 | 0.82x | NT$1.03 Billion | NT$1.25 Billion | ▼ -16.6% |
| 2016 | 0.98x | NT$878.61 Million | NT$894.66 Million | ▼ -48.9% |
| 2015 | 1.92x | NT$2.09 Billion | NT$1.09 Billion | ▲ +72.1% |
| 2014 | 1.12x | NT$1.52 Billion | NT$1.37 Billion | ▲ +595.5% |
| 2013 | 0.16x | NT$152.28 Million | NT$949.51 Million | ▼ -81.5% |
| 2012 | 0.87x | NT$818.80 Million | NT$945.57 Million | ▲ +8.9% |
| 2011 | 0.80x | NT$739.52 Million | NT$929.65 Million | ▼ -3.0% |
| 2010 | 0.82x | NT$1.02 Billion | NT$1.25 Billion | ▼ -24.0% |
| 2009 | 1.08x | NT$643.23 Million | NT$596.03 Million | ▲ +4.6% |
| 2008 | 1.03x | NT$273.85 Million | NT$265.44 Million | ▲ +600.1% |
| 2007 | 0.15x | NT$37.43 Million | NT$254.01 Million | ▼ -93.2% |
| 2006 | 2.16x | NT$172.94 Million | NT$80.07 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.