JPP Holding Company Limited (5284) — Cash Flow Quality Index
JPP Holding Company Limited (5284) has a Cash Flow Quality Index of -0.19x as of December 2025. Operating cash flow of NT$-29.02 Million is below net income of NT$150.63 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore JPP Holding Company Limited cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
JPP Holding Company Limited Cash Flow Quality Index (2012–2025)
Historical Cash Flow Quality Index for JPP Holding Company Limited across 14 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see JPP Holding Company Limited (5284) cash flow conversion.
Annual Cash Flow Quality Index for JPP Holding Company Limited (2012–2025)
Year-by-year earnings quality comparison for JPP Holding Company Limited.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.41x | NT$254.94 Million | NT$618.16 Million | ▼ -84.4% |
| 2024 | 2.64x | NT$281.69 Million | NT$106.73 Million | ▲ +406.9% |
| 2023 | 0.52x | NT$207.96 Million | NT$399.40 Million | ▼ -23.7% |
| 2022 | 0.68x | NT$208.15 Million | NT$304.88 Million | ▼ -50.5% |
| 2021 | 1.38x | NT$232.53 Million | NT$168.76 Million | ▼ -49.8% |
| 2020 | 2.75x | NT$352.74 Million | NT$128.45 Million | ▲ +105.9% |
| 2019 | 1.33x | NT$140.44 Million | NT$105.32 Million | ▲ +5.1% |
| 2018 | 1.27x | NT$220.51 Million | NT$173.75 Million | ▲ +10.9% |
| 2017 | 1.14x | NT$284.49 Million | NT$248.57 Million | ▼ -25.3% |
| 2016 | 1.53x | NT$288.51 Million | NT$188.42 Million | ▼ -0.3% |
| 2015 | 1.54x | NT$305.33 Million | NT$198.90 Million | ▼ -0.3% |
| 2014 | 1.54x | NT$245.36 Million | NT$159.37 Million | ▼ -8.1% |
| 2013 | 1.68x | NT$212.59 Million | NT$126.91 Million | ▲ +335.7% |
| 2012 | 0.38x | NT$38.61 Million | NT$100.42 Million | — |