Heran Co Ltd (5283) — Cash Flow Quality Index

Latest as of September 2025: 3.72x

Heran Co Ltd (5283) has a Cash Flow Quality Index of 3.72x as of September 2025. Operating cash flow of NT$718.61 Million exceeds net income of NT$192.94 Million, indicating high earnings quality where cash backs reported profits. Explore 5283 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

3.72x
Operating CF / Net Income

Operating Cash Flow

NT$718.61 Million
TWD

Net Income

NT$192.94 Million
TWD

Data as of

Sep 2025
Most recent filing

Heran Co Ltd Cash Flow Quality Index (2010–2024)

Historical Cash Flow Quality Index for Heran Co Ltd across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 5283 operating cash flow.

Annual Cash Flow Quality Index for Heran Co Ltd (2010–2024)

Year-by-year earnings quality comparison for Heran Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 1.58x NT$740.32 Million NT$467.50 Million ▲ +63.8%
2023 0.97x NT$680.28 Million NT$703.81 Million ▼ -20.9%
2022 1.22x NT$1.12 Billion NT$915.46 Million ▲ +957.0%
2021 -0.14x NT$-135.93 Million NT$953.59 Million ▼ -111.3%
2020 1.27x NT$1.49 Billion NT$1.17 Billion ▲ +76.4%
2019 0.72x NT$696.98 Million NT$972.06 Million ▲ +37.0%
2018 0.52x NT$535.98 Million NT$1.02 Billion ▼ -35.5%
2017 0.81x NT$792.72 Million NT$977.62 Million ▼ -33.0%
2016 1.21x NT$912.44 Million NT$753.51 Million ▲ +306.6%
2015 0.30x NT$138.56 Million NT$465.20 Million ▼ -80.9%
2014 1.56x NT$520.87 Million NT$334.61 Million ▼ -79.9%
2013 7.73x NT$523.98 Million NT$67.80 Million ▲ +303.2%
2012 -3.80x NT$-239.09 Million NT$62.86 Million ▼ -142.1%
2011 9.04x NT$339.94 Million NT$37.62 Million ▲ +935.5%
2010 -1.08x NT$-374.05 Million NT$345.82 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.