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 how efficiently does X-Legend Entertainment Co Ltd generate cash to assess how effectively this company generates cash.

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 4994 cash reinvestment to operating cash ratio to assess the company's total reinvestment commitment from operating cash flow.

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 X-Legend Entertainment Co Ltd stock valuation.

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.