Ko Ja Cayman Co Ltd (5215) — Cash Flow Quality Index

Latest as of March 2026: 1.27x

Ko Ja Cayman Co Ltd (5215) has a Cash Flow Quality Index of 1.27x as of March 2026. Operating cash flow of NT$71.23 Million exceeds net income of NT$56.20 Million, indicating high earnings quality where cash backs reported profits. Explore Ko Ja Cayman Co Ltd (5215) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.27x
Operating CF / Net Income

Operating Cash Flow

NT$71.23 Million
TWD

Net Income

NT$56.20 Million
TWD

Data as of

Mar 2026
Most recent filing

Ko Ja Cayman Co Ltd Cash Flow Quality Index (2010–2025)

Historical Cash Flow Quality Index for Ko Ja Cayman Co Ltd across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Ko Ja Cayman Co Ltd cash conversion from operations.

Annual Cash Flow Quality Index for Ko Ja Cayman Co Ltd (2010–2025)

Year-by-year earnings quality comparison for Ko Ja Cayman Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 1.49x NT$293.22 Million NT$196.80 Million ▲ +98.8%
2024 0.75x NT$265.15 Million NT$353.83 Million ▲ +44.6%
2023 0.52x NT$91.70 Million NT$176.89 Million ▼ -67.0%
2022 1.57x NT$673.65 Million NT$428.39 Million ▲ +38.7%
2021 1.13x NT$866.59 Million NT$764.29 Million ▲ +206.4%
2020 0.37x NT$378.70 Million NT$1.02 Billion ▼ -48.9%
2019 0.72x NT$252.41 Million NT$348.72 Million ▲ +16.3%
2018 0.62x NT$148.79 Million NT$239.12 Million ▲ +2680.4%
2017 -0.02x NT$-1.43 Million NT$59.30 Million ▼ -101.7%
2016 1.38x NT$229.69 Million NT$166.68 Million ▲ +61.6%
2015 0.85x NT$275.17 Million NT$322.60 Million ▲ +60.8%
2014 0.53x NT$174.90 Million NT$329.68 Million ▼ -79.1%
2013 2.54x NT$183.32 Million NT$72.21 Million ▲ +22.8%
2012 2.07x NT$443.94 Million NT$214.69 Million ▲ +171.4%
2011 0.76x NT$163.74 Million NT$214.94 Million ▲ +1192.5%
2010 0.06x NT$17.73 Million NT$300.75 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.