Chia Chang Co Ltd (4942) — Cash Flow Quality Index
Chia Chang Co Ltd (4942) has a Cash Flow Quality Index of -1.73x as of June 2026. Operating cash flow of NT$-62.97 Million is below net income of NT$36.40 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 4942 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Chia Chang Co Ltd Cash Flow Quality Index (2009–2025)
Historical Cash Flow Quality Index for Chia Chang Co Ltd across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Chia Chang Co Ltd.
Annual Cash Flow Quality Index for Chia Chang Co Ltd (2009–2025)
Year-by-year earnings quality comparison for Chia Chang Co Ltd.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.42x | NT$184.07 Million | NT$435.66 Million | ▼ -47.3% |
| 2024 | 0.80x | NT$601.94 Million | NT$750.20 Million | ▼ -46.5% |
| 2023 | 1.50x | NT$923.08 Million | NT$615.03 Million | ▲ +12.5% |
| 2022 | 1.33x | NT$1.45 Billion | NT$1.08 Billion | ▲ +85.1% |
| 2021 | 0.72x | NT$945.93 Million | NT$1.31 Billion | ▼ -20.3% |
| 2020 | 0.90x | NT$855.98 Million | NT$946.57 Million | ▼ -25.0% |
| 2019 | 1.21x | NT$1.25 Billion | NT$1.03 Billion | ▲ +63.5% |
| 2018 | 0.74x | NT$670.07 Million | NT$908.24 Million | ▼ -3.1% |
| 2017 | 0.76x | NT$273.27 Million | NT$358.92 Million | ▼ -67.0% |
| 2016 | 2.31x | NT$1.15 Billion | NT$499.02 Million | ▲ +99.7% |
| 2014 | 1.16x | NT$619.36 Million | NT$536.02 Million | ▲ +1890.0% |
| 2013 | 0.06x | NT$38.80 Million | NT$668.12 Million | ▼ -97.4% |
| 2012 | 2.26x | NT$1.39 Billion | NT$613.66 Million | ▲ +321.9% |
| 2011 | 0.54x | NT$351.11 Million | NT$656.06 Million | ▼ -50.9% |
| 2010 | 1.09x | NT$878.06 Million | NT$806.23 Million | ▲ +2.2% |
| 2009 | 1.07x | NT$950.76 Million | NT$891.95 Million | — |