Chia Chang Co Ltd (4942) — Cash Flow Quality Index

Latest as of September 2025: -0.29x

Chia Chang Co Ltd (4942) has a Cash Flow Quality Index of -0.29x as of September 2025. Operating cash flow of NT$-50.26 Million is below net income of NT$174.24 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 4942 long-term asset investment ratio to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

-0.29x
Operating CF / Net Income

Operating Cash Flow

NT$-50.26 Million
TWD

Net Income

NT$174.24 Million
TWD

Data as of

Sep 2025
Most recent filing

Chia Chang Co Ltd Cash Flow Quality Index (2009–2024)

Historical Cash Flow Quality Index for Chia Chang Co Ltd across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 4942 intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Chia Chang Co Ltd (2009–2024)

Year-by-year earnings quality comparison for Chia Chang Co Ltd. For live market cap and the full company financial profile, see 4942 market cap overview.

Year Quality Index Operating CF (TWD) Net Income YoY Change
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 —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.