Hi Sharp Electronics Co Ltd (3128) — Cash Flow Quality Index

Latest as of September 2025: 0.53x

Hi Sharp Electronics Co Ltd (3128) has a Cash Flow Quality Index of 0.53x as of September 2025. Operating cash flow of NT$8.80 Million is below net income of NT$16.75 Million, suggesting accrual-heavy earnings not yet converted to cash. Also explore balance sheet size of Hi Sharp Electronics Co Ltd for the complete picture of this company's asset base.

Cash Flow Quality Index

0.53x
Operating CF / Net Income

Operating Cash Flow

NT$8.80 Million
TWD

Net Income

NT$16.75 Million
TWD

Data as of

Sep 2025
Most recent filing

Hi Sharp Electronics Co Ltd Cash Flow Quality Index (2017–2024)

Historical Cash Flow Quality Index for Hi Sharp Electronics Co Ltd across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 3128 intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Hi Sharp Electronics Co Ltd (2017–2024)

Year-by-year earnings quality comparison for Hi Sharp Electronics Co Ltd. For live market cap and the full company financial profile, see Hi Sharp Electronics Co Ltd market capitalisation.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 1.72x NT$120.38 Million NT$70.17 Million ▲ +185.0%
2023 0.60x NT$22.33 Million NT$37.09 Million ▼ -70.1%
2022 2.02x NT$148.91 Million NT$73.84 Million ▲ +327.9%
2021 -0.88x NT$-29.63 Million NT$33.48 Million ▼ -141.5%
2020 2.13x NT$54.88 Million NT$25.72 Million ▲ +32.9%
2019 1.61x NT$40.38 Million NT$25.16 Million ▼ -46.0%
2018 2.97x NT$45.79 Million NT$15.41 Million ▼ -39.1%
2017 4.88x NT$45.58 Million NT$9.35 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.