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

Latest as of December 2025: 0.81x

Top Bright Holding Co Ltd (8499) has a Cash Flow Quality Index of 0.81x as of December 2025. Operating cash flow of NT$253.08 Million is below net income of NT$312.95 Million, suggesting accrual-heavy earnings not yet converted to cash. Also explore 8499 current and non-current assets for the complete picture of this company's asset base.

Cash Flow Quality Index

0.81x
Operating CF / Net Income

Operating Cash Flow

NT$253.08 Million
TWD

Net Income

NT$312.95 Million
TWD

Data as of

Dec 2025
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. Check Top Bright Holding Co Ltd (8499) tangible equity ratio to evaluate the tangible quality of the company's equity base.

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. For live market cap and the full company financial profile, see how much is Top Bright Holding Co Ltd worth.

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.