Pou Chen Corp (9904) — Cash Flow Quality Index

Latest as of March 2026: -0.85x

Pou Chen Corp (9904) has a Cash Flow Quality Index of -0.85x as of March 2026. Operating cash flow of NT$-1.89 Billion is below net income of NT$2.23 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore cash efficiency ratio of Pou Chen Corp to assess how effectively this company generates cash.

Cash Flow Quality Index

-0.85x
Operating CF / Net Income

Operating Cash Flow

NT$-1.89 Billion
TWD

Net Income

NT$2.23 Billion
TWD

Data as of

Mar 2026
Most recent filing

Pou Chen Corp Cash Flow Quality Index (2002–2025)

Historical Cash Flow Quality Index for Pou Chen Corp across 24 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Pou Chen Corp investment reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.

Annual Cash Flow Quality Index for Pou Chen Corp (2002–2025)

Year-by-year earnings quality comparison for Pou Chen Corp. For live market cap and the full company financial profile, see 9904 market cap overview.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 1.73x NT$20.84 Billion NT$12.07 Billion ▲ +376.5%
2024 0.36x NT$10.77 Billion NT$29.73 Billion ▼ -87.9%
2023 3.00x NT$31.82 Billion NT$10.62 Billion ▲ +166.9%
2022 1.12x NT$24.05 Billion NT$21.43 Billion ▲ +52.4%
2021 0.74x NT$12.63 Billion NT$17.16 Billion ▼ -78.4%
2020 3.41x NT$20.36 Billion NT$5.96 Billion ▲ +199.9%
2019 1.14x NT$24.51 Billion NT$21.52 Billion ▲ +118.8%
2018 0.52x NT$10.54 Billion NT$20.26 Billion ▼ -23.2%
2017 0.68x NT$16.81 Billion NT$24.82 Billion ▲ +13.3%
2016 0.60x NT$15.71 Billion NT$26.28 Billion ▼ -45.1%
2015 1.09x NT$22.04 Billion NT$20.24 Billion ▲ +25.7%
2014 0.87x NT$13.76 Billion NT$15.87 Billion ▲ +17.0%
2013 0.74x NT$13.88 Billion NT$18.73 Billion ▼ -38.3%
2012 1.20x NT$22.76 Billion NT$18.94 Billion ▼ -2.4%
2011 1.23x NT$15.87 Billion NT$12.89 Billion ▼ -0.8%
2010 1.24x NT$19.87 Billion NT$16.01 Billion ▼ -37.3%
2009 1.98x NT$29.48 Billion NT$14.89 Billion ▲ +18.8%
2008 1.67x NT$18.60 Billion NT$11.16 Billion ▼ -0.2%
2007 1.67x NT$19.68 Billion NT$11.79 Billion ▲ +42.8%
2006 1.17x NT$14.57 Billion NT$12.47 Billion ▼ -44.8%
2005 2.12x NT$8.94 Billion NT$4.23 Billion ▲ +99.0%
2004 1.06x NT$4.51 Billion NT$4.25 Billion ▲ +177.3%
2003 0.38x NT$2.43 Billion NT$6.35 Billion ▲ +20.9%
2002 0.32x NT$1.33 Billion NT$4.20 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.