Formosa Advanced Technologies Co Ltd (8131) — Cash Flow Quality Index

Latest as of March 2026: 0.68x

Formosa Advanced Technologies Co Ltd (8131) has a Cash Flow Quality Index of 0.68x as of March 2026. Operating cash flow of NT$290.12 Million is below net income of NT$426.35 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Formosa Advanced Technologies Co Ltd (8131) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.68x
Operating CF / Net Income

Operating Cash Flow

NT$290.12 Million
TWD

Net Income

NT$426.35 Million
TWD

Data as of

Mar 2026
Most recent filing

Formosa Advanced Technologies Co Ltd Cash Flow Quality Index (2003–2025)

Historical Cash Flow Quality Index for Formosa Advanced Technologies Co Ltd across 23 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Formosa Advanced Technologies Co Ltd operating cash flow efficiency.

Annual Cash Flow Quality Index for Formosa Advanced Technologies Co Ltd (2003–2025)

Year-by-year earnings quality comparison for Formosa Advanced Technologies Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 0.71x NT$427.49 Million NT$602.63 Million ▼ -55.1%
2024 1.58x NT$1.75 Billion NT$1.11 Billion ▼ -54.7%
2023 3.48x NT$1.85 Billion NT$530.22 Million ▲ +163.8%
2022 1.32x NT$3.34 Billion NT$2.53 Billion ▼ -14.8%
2021 1.55x NT$2.98 Billion NT$1.92 Billion ▼ -14.8%
2020 1.82x NT$3.10 Billion NT$1.70 Billion ▲ +25.5%
2019 1.45x NT$2.32 Billion NT$1.60 Billion ▲ +12.0%
2018 1.29x NT$2.27 Billion NT$1.75 Billion ▼ -13.0%
2017 1.49x NT$2.36 Billion NT$1.59 Billion ▼ -29.1%
2016 2.10x NT$2.64 Billion NT$1.26 Billion ▼ -9.4%
2015 2.31x NT$3.18 Billion NT$1.37 Billion ▲ +23.2%
2014 1.88x NT$2.01 Billion NT$1.07 Billion ▼ -86.8%
2013 14.19x NT$2.85 Billion NT$201.03 Million ▲ +2.9%
2012 13.79x NT$4.03 Billion NT$292.32 Million ▲ +238.4%
2011 4.08x NT$4.85 Billion NT$1.19 Billion ▲ +45.5%
2010 2.80x NT$4.28 Billion NT$1.53 Billion ▼ -89.6%
2009 26.94x NT$1.99 Billion NT$73.73 Million ▲ +845.8%
2008 2.85x NT$2.89 Billion NT$1.01 Billion ▲ +94.6%
2007 1.46x NT$2.54 Billion NT$1.73 Billion ▼ -11.8%
2006 1.66x NT$2.00 Billion NT$1.20 Billion ▲ +8.0%
2005 1.54x NT$1.25 Billion NT$815.42 Million ▼ -79.6%
2004 7.53x NT$772.01 Million NT$102.59 Million ▲ +86.5%
2003 4.03x NT$771.27 Million NT$191.19 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.