Founding Construction Development Co Ltd (5533) — Cash Flow Quality Index

Latest as of December 2025: -4.52x

Founding Construction Development Co Ltd (5533) has a Cash Flow Quality Index of -4.52x as of December 2025. Operating cash flow of NT$-173.29 Million is below net income of NT$38.32 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Founding Construction Development Co Ltd cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-4.52x
Operating CF / Net Income

Operating Cash Flow

NT$-173.29 Million
TWD

Net Income

NT$38.32 Million
TWD

Data as of

Dec 2025
Most recent filing

Founding Construction Development Co Ltd Cash Flow Quality Index (2009–2025)

Historical Cash Flow Quality Index for Founding Construction Development Co Ltd across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Founding Construction Development Co Ltd cash flow conversion.

Annual Cash Flow Quality Index for Founding Construction Development Co Ltd (2009–2025)

Year-by-year earnings quality comparison for Founding Construction Development Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 -1.97x NT$-311.77 Million NT$158.47 Million ▼ -204.9%
2024 1.88x NT$954.26 Million NT$508.61 Million ▼ -16.7%
2023 2.25x NT$2.00 Billion NT$889.54 Million ▼ -12.6%
2022 2.58x NT$3.26 Billion NT$1.27 Billion ▲ +285.5%
2021 0.67x NT$767.18 Million NT$1.15 Billion ▼ -82.8%
2020 3.89x NT$1.06 Billion NT$272.86 Million ▲ +331.5%
2019 0.90x NT$103.84 Million NT$115.15 Million ▲ +143.5%
2018 -2.07x NT$-567.93 Million NT$273.74 Million ▼ -137.2%
2017 5.57x NT$2.16 Billion NT$387.96 Million ▲ +374.0%
2016 -2.03x NT$-661.61 Million NT$325.34 Million ▼ -594.0%
2015 0.41x NT$296.75 Million NT$720.90 Million ▲ +134.1%
2014 -1.21x NT$-1.31 Billion NT$1.09 Billion ▼ -222.8%
2013 0.98x NT$829.54 Million NT$844.84 Million ▼ -52.6%
2012 2.07x NT$1.62 Billion NT$780.99 Million ▲ +339.0%
2011 -0.87x NT$-578.34 Million NT$666.43 Million ▼ -180.4%
2010 1.08x NT$773.46 Million NT$716.27 Million ▲ +205.9%
2009 -1.02x NT$-661.03 Million NT$648.20 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.