Top Bright Holding Co Ltd (8499) — Cash Flow Quality Index

Latest as of June 2026: 5.48x

Top Bright Holding Co Ltd (8499) has a Cash Flow Quality Index of 5.48x as of June 2026. Operating cash flow of NT$292.62 Million exceeds net income of NT$53.42 Million, indicating high earnings quality where cash backs reported profits. Explore Top Bright Holding Co Ltd cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

5.48x
Operating CF / Net Income

Operating Cash Flow

NT$292.62 Million
TWD

Net Income

NT$53.42 Million
TWD

Data as of

Jun 2026
Most recent filing

Top Bright Holding Co Ltd Cash Flow Quality Index (2014–2025)

Historical Cash Flow Quality Index for Top Bright Holding Co Ltd across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 8499 cash generation efficiency.

Annual Cash Flow Quality Index for Top Bright Holding Co Ltd (2014–2025)

Year-by-year earnings quality comparison for Top Bright Holding Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 0.60x NT$488.45 Million NT$819.44 Million ▲ +4.2%
2024 0.57x NT$424.97 Million NT$742.66 Million ▼ -48.8%
2023 1.12x NT$474.56 Million NT$424.47 Million ▼ -3.1%
2022 1.15x NT$942.22 Million NT$816.64 Million ▲ +32.8%
2021 0.87x NT$912.37 Million NT$1.05 Billion ▲ +36.7%
2020 0.64x NT$510.37 Million NT$802.83 Million ▼ -31.0%
2019 0.92x NT$505.84 Million NT$549.43 Million ▲ +57.6%
2018 0.58x NT$308.56 Million NT$528.05 Million ▼ -28.0%
2017 0.81x NT$358.31 Million NT$441.22 Million ▲ +3.9%
2016 0.78x NT$383.35 Million NT$490.41 Million ▼ -8.3%
2015 0.85x NT$406.70 Million NT$477.28 Million ▲ +3.8%
2014 0.82x NT$364.33 Million NT$443.94 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.