X-Legend Entertainment Co Ltd (4994) — Cash Flow Quality Index

Latest as of December 2025: 2.28x

X-Legend Entertainment Co Ltd (4994) has a Cash Flow Quality Index of 2.28x as of December 2025. Operating cash flow of NT$37.23 Million exceeds net income of NT$16.35 Million, indicating high earnings quality where cash backs reported profits. Explore X-Legend Entertainment Co Ltd long-term investment intensity to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

2.28x
Operating CF / Net Income

Operating Cash Flow

NT$37.23 Million
TWD

Net Income

NT$16.35 Million
TWD

Data as of

Dec 2025
Most recent filing

X-Legend Entertainment Co Ltd Cash Flow Quality Index (2010–2025)

Historical Cash Flow Quality Index for X-Legend Entertainment Co Ltd across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check X-Legend Entertainment Co Ltd tangible book value ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for X-Legend Entertainment Co Ltd (2010–2025)

Year-by-year earnings quality comparison for X-Legend Entertainment Co Ltd. For live market cap and the full company financial profile, see 4994 market cap overview.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 1.01x NT$131.63 Million NT$129.79 Million ▲ +266.7%
2024 0.28x NT$101.75 Million NT$367.91 Million ▲ +39.1%
2023 0.20x NT$31.04 Million NT$156.08 Million ▼ -95.4%
2022 4.30x NT$255.19 Million NT$59.36 Million ▲ +303.1%
2021 -2.12x NT$-301.78 Million NT$142.56 Million ▼ -484.8%
2020 0.55x NT$303.90 Million NT$552.44 Million ▼ -60.9%
2019 1.41x NT$874.58 Million NT$621.31 Million ▲ +184.7%
2015 0.49x NT$49.46 Million NT$100.02 Million ▼ -28.2%
2014 0.69x NT$329.51 Million NT$478.56 Million ▲ +2.2%
2013 0.67x NT$247.78 Million NT$367.65 Million ▼ -26.6%
2012 0.92x NT$298.02 Million NT$324.50 Million ▼ -36.7%
2011 1.45x NT$438.10 Million NT$301.73 Million ▲ +17.5%
2010 1.24x NT$117.56 Million NT$95.11 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.