AMIA Co. Ltd. (8438) — Cash Flow Quality Index

Latest as of December 2025: 1.90x

AMIA Co. Ltd. (8438) has a Cash Flow Quality Index of 1.90x as of December 2025. Operating cash flow of NT$118.26 Million exceeds net income of NT$62.19 Million, indicating high earnings quality where cash backs reported profits. Explore AMIA Co. Ltd. (8438) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.90x
Operating CF / Net Income

Operating Cash Flow

NT$118.26 Million
TWD

Net Income

NT$62.19 Million
TWD

Data as of

Dec 2025
Most recent filing

AMIA Co. Ltd. Cash Flow Quality Index (2009–2025)

Historical Cash Flow Quality Index for AMIA Co. Ltd. across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 8438 cash flow conversion.

Annual Cash Flow Quality Index for AMIA Co. Ltd. (2009–2025)

Year-by-year earnings quality comparison for AMIA Co. Ltd..

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 1.75x NT$256.24 Million NT$146.65 Million ▲ +90.7%
2024 0.92x NT$198.73 Million NT$216.94 Million ▼ -69.1%
2023 2.97x NT$264.82 Million NT$89.29 Million ▲ +168.0%
2022 1.11x NT$157.65 Million NT$142.44 Million ▼ -17.4%
2021 1.34x NT$357.50 Million NT$266.84 Million ▼ -51.3%
2020 2.75x NT$310.15 Million NT$112.68 Million ▼ -12.3%
2019 3.14x NT$75.69 Million NT$24.12 Million ▼ -26.3%
2018 4.26x NT$229.54 Million NT$53.90 Million ▲ +354.6%
2017 -1.67x NT$-8.05 Million NT$4.81 Million ▼ -247.0%
2016 1.14x NT$54.92 Million NT$48.27 Million ▼ -49.2%
2015 2.24x NT$93.47 Million NT$41.70 Million ▲ +7.2%
2014 2.09x NT$112.46 Million NT$53.78 Million ▼ -44.0%
2011 3.73x NT$298.44 Million NT$79.98 Million ▼ -55.7%
2010 8.42x NT$168.52 Million NT$20.01 Million ▲ +406.6%
2009 1.66x NT$44.98 Million NT$27.06 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.