Sagittarius Life Science (3205) — Cash Flow Quality Index

Latest as of December 2016: 1.34x

Sagittarius Life Science (3205) has a Cash Flow Quality Index of 1.34x as of December 2016. Operating cash flow of NT$360.37 Million exceeds net income of NT$268.19 Million, indicating high earnings quality where cash backs reported profits. Explore Sagittarius Life Science cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.34x

Operating CF / Net Income

Operating Cash Flow

NT$360.37 Million

TWD

Net Income

NT$268.19 Million

TWD

Data as of

Dec 2016

Most recent filing

Sagittarius Life Science Cash Flow Quality Index (2015–2016)

Historical Cash Flow Quality Index for Sagittarius Life Science across 2 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Sagittarius Life Science.

Annual Cash Flow Quality Index for Sagittarius Life Science (2015–2016)

Year-by-year earnings quality comparison for Sagittarius Life Science.

Year	Quality Index	Operating CF (TWD)	Net Income	YoY Change
2016	1.34x	NT$360.37 Million	NT$268.19 Million	▲ +69.8%
2015	0.79x	NT$237.94 Million	NT$300.70 Million	—

Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.