AV Tech Corp (8072) — Cash Flow Quality Index

Latest as of September 2025: -1.41x

AV Tech Corp (8072) has a Cash Flow Quality Index of -1.41x as of September 2025. Operating cash flow of NT$-47.37 Million is below net income of NT$33.70 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore debt repayment capacity of AV Tech Corp to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-1.41x
Operating CF / Net Income

Operating Cash Flow

NT$-47.37 Million
TWD

Net Income

NT$33.70 Million
TWD

Data as of

Sep 2025
Most recent filing

AV Tech Corp Cash Flow Quality Index (2002–2024)

Historical Cash Flow Quality Index for AV Tech Corp across 19 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see how efficiently does AV Tech Corp generate cash.

Annual Cash Flow Quality Index for AV Tech Corp (2002–2024)

Year-by-year earnings quality comparison for AV Tech Corp.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 0.97x NT$97.45 Million NT$100.18 Million ▼ -76.2%
2023 4.09x NT$239.61 Million NT$58.60 Million ▲ +853.1%
2022 0.43x NT$56.16 Million NT$130.92 Million ▲ +1533.4%
2021 0.03x NT$1.66 Million NT$63.36 Million ▼ -51.2%
2016 0.05x NT$2.69 Million NT$49.95 Million ▼ -95.5%
2015 1.21x NT$203.67 Million NT$168.56 Million ▲ +323.6%
2014 0.29x NT$104.00 Million NT$364.56 Million ▼ -62.7%
2013 0.76x NT$496.58 Million NT$649.54 Million ▼ -24.2%
2012 1.01x NT$744.98 Million NT$738.66 Million ▲ +1.3%
2011 1.00x NT$887.76 Million NT$891.66 Million ▼ -18.6%
2010 1.22x NT$895.87 Million NT$732.58 Million ▼ -29.4%
2009 1.73x NT$1.21 Billion NT$696.14 Million ▲ +103.0%
2008 0.85x NT$879.76 Million NT$1.03 Billion ▼ -22.9%
2007 1.11x NT$1.36 Billion NT$1.23 Billion ▲ +14.2%
2006 0.97x NT$974.13 Million NT$1.01 Billion ▲ +15.5%
2005 0.84x NT$818.61 Million NT$976.79 Million ▲ +11.4%
2004 0.75x NT$541.35 Million NT$719.90 Million ▼ -10.3%
2003 0.84x NT$504.74 Million NT$602.18 Million ▲ +15.0%
2002 0.73x NT$249.66 Million NT$342.51 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.