Yem Chio Co Ltd (4306) — Cash Flow Quality Index

Latest as of March 2026: -0.57x

Yem Chio Co Ltd (4306) has a Cash Flow Quality Index of -0.57x as of March 2026. Operating cash flow of NT$-88.42 Million is below net income of NT$155.40 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Yem Chio Co Ltd (4306) cash flow to debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-0.57x
Operating CF / Net Income

Operating Cash Flow

NT$-88.42 Million
TWD

Net Income

NT$155.40 Million
TWD

Data as of

Mar 2026
Most recent filing

Yem Chio Co Ltd Cash Flow Quality Index (2002–2025)

Historical Cash Flow Quality Index for Yem Chio Co Ltd across 20 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Yem Chio Co Ltd cash conversion from operations.

Annual Cash Flow Quality Index for Yem Chio Co Ltd (2002–2025)

Year-by-year earnings quality comparison for Yem Chio Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 -0.48x NT$-205.62 Million NT$429.56 Million ▲ +53.8%
2024 -1.04x NT$-1.18 Billion NT$1.14 Billion ▼ -15.7%
2023 -0.90x NT$-891.06 Million NT$995.38 Million ▼ -169.9%
2022 1.28x NT$1.75 Billion NT$1.36 Billion ▲ +1528.8%
2021 -0.09x NT$-94.39 Million NT$1.05 Billion ▼ -104.9%
2020 1.83x NT$1.73 Billion NT$943.12 Million ▲ +3.0%
2018 1.78x NT$1.42 Billion NT$799.74 Million ▼ -17.2%
2017 2.15x NT$1.62 Billion NT$755.08 Million ▲ +227.9%
2015 0.65x NT$469.00 Million NT$716.19 Million ▲ +205.0%
2014 -0.62x NT$-410.91 Million NT$659.12 Million ▼ -211.2%
2013 0.56x NT$656.56 Million NT$1.17 Billion ▼ -63.9%
2012 1.55x NT$876.15 Million NT$564.46 Million ▲ +15.6%
2011 1.34x NT$2.08 Billion NT$1.55 Billion ▲ +362.4%
2010 -0.51x NT$-484.00 Million NT$945.70 Million ▲ +74.9%
2009 -2.04x NT$-1.28 Billion NT$627.50 Million ▼ -503.6%
2008 0.50x NT$276.54 Million NT$547.85 Million ▼ -73.5%
2007 1.90x NT$420.58 Million NT$220.85 Million ▲ +19.0%
2006 1.60x NT$303.48 Million NT$189.59 Million ▼ -8.8%
2005 1.75x NT$151.91 Million NT$86.56 Million ▲ +93.2%
2002 0.91x NT$103.85 Million NT$114.31 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.