Kura Sushi Asia Co Ltd (2754) — Cash Flow Quality Index

Latest as of June 2026: 5.32x

Kura Sushi Asia Co Ltd (2754) has a Cash Flow Quality Index of 5.32x as of June 2026. Operating cash flow of NT$292.91 Million exceeds net income of NT$55.10 Million, indicating high earnings quality where cash backs reported profits. Explore 2754 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

5.32x
Operating CF / Net Income

Operating Cash Flow

NT$292.91 Million
TWD

Net Income

NT$55.10 Million
TWD

Data as of

Jun 2026
Most recent filing

Kura Sushi Asia Co Ltd Cash Flow Quality Index (2017–2025)

Historical Cash Flow Quality Index for Kura Sushi Asia Co Ltd across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Kura Sushi Asia Co Ltd (2754) cash conversion ratio.

Annual Cash Flow Quality Index for Kura Sushi Asia Co Ltd (2017–2025)

Year-by-year earnings quality comparison for Kura Sushi Asia Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 8.06x NT$888.47 Million NT$110.16 Million ▼ -1.7%
2024 8.20x NT$886.71 Million NT$108.09 Million ▲ +132.2%
2023 3.53x NT$938.07 Million NT$265.51 Million ▲ +28.8%
2022 2.74x NT$823.84 Million NT$300.45 Million ▼ -82.7%
2021 15.88x NT$368.75 Million NT$23.23 Million ▲ +51.3%
2020 10.50x NT$414.25 Million NT$39.47 Million ▲ +155.0%
2019 4.12x NT$365.19 Million NT$88.72 Million ▲ +78.2%
2018 2.31x NT$247.57 Million NT$107.18 Million ▼ -10.3%
2017 2.58x NT$150.45 Million NT$58.40 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.