X-Legend Entertainment Co Ltd (4994) — Cash Flow Quality Index
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 (4994) cash flow to debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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. For the full cash flow conversion analysis, see X-Legend Entertainment Co Ltd (4994) cash flow conversion.
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.
| 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 | — |