Shining Building Business Co Ltd (5531) — Cash Flow Quality Index

Latest as of September 2025: 0.09x

Shining Building Business Co Ltd (5531) has a Cash Flow Quality Index of 0.09x as of September 2025. Operating cash flow of NT$34.98 Million is below net income of NT$391.80 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Shining Building Business Co Ltd (5531) cash flow to debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.09x
Operating CF / Net Income

Operating Cash Flow

NT$34.98 Million
TWD

Net Income

NT$391.80 Million
TWD

Data as of

Sep 2025
Most recent filing

Shining Building Business Co Ltd Cash Flow Quality Index (2006–2020)

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

Annual Cash Flow Quality Index for Shining Building Business Co Ltd (2006–2020)

Year-by-year earnings quality comparison for Shining Building Business Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2020 13.70x NT$2.06 Billion NT$150.26 Million ▲ +270.6%
2019 3.70x NT$3.27 Billion NT$883.65 Million ▲ +235.8%
2018 1.10x NT$169.23 Million NT$153.72 Million ▼ -18.4%
2017 1.35x NT$816.96 Million NT$605.68 Million ▼ -55.6%
2016 3.03x NT$1.08 Billion NT$355.07 Million ▲ +118.1%
2015 -16.74x NT$-610.08 Million NT$36.44 Million ▼ -516.5%
2014 -2.72x NT$-3.29 Billion NT$1.21 Billion ▼ -167.5%
2013 -1.02x NT$-2.79 Billion NT$2.74 Billion ▲ +74.0%
2012 -3.90x NT$-2.13 Billion NT$545.48 Million ▼ -139.2%
2011 -1.63x NT$-1.57 Billion NT$960.77 Million ▼ -12786.0%
2010 0.01x NT$9.61 Million NT$746.81 Million ▲ +103.4%
2009 -0.38x NT$-199.50 Million NT$524.36 Million ▲ +86.4%
2008 -2.80x NT$-1.80 Billion NT$643.44 Million ▼ -251.1%
2007 1.85x NT$3.15 Billion NT$1.70 Billion ▲ +170.8%
2006 -2.62x NT$-3.11 Billion NT$1.19 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.