Yao Sheng Electronic Co Ltd (3207) — Cash Flow Quality Index

Latest as of June 2025: -2.99x

Yao Sheng Electronic Co Ltd (3207) has a Cash Flow Quality Index of -2.99x as of June 2025. Operating cash flow of NT$-119.11 Million is below net income of NT$39.90 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 3207 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-2.99x
Operating CF / Net Income

Operating Cash Flow

NT$-119.11 Million
TWD

Net Income

NT$39.90 Million
TWD

Data as of

Jun 2025
Most recent filing

Yao Sheng Electronic Co Ltd Cash Flow Quality Index (2002–2023)

Historical Cash Flow Quality Index for Yao Sheng Electronic Co Ltd across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 3207 cash generation efficiency.

Annual Cash Flow Quality Index for Yao Sheng Electronic Co Ltd (2002–2023)

Year-by-year earnings quality comparison for Yao Sheng Electronic Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2023 1.28x NT$128.12 Million NT$100.14 Million ▲ +33.7%
2022 0.96x NT$228.72 Million NT$238.95 Million ▲ +171.1%
2021 -1.35x NT$-35.98 Million NT$26.71 Million ▼ -115.6%
2019 8.64x NT$53.30 Million NT$6.17 Million ▲ +134.7%
2016 3.68x NT$36.20 Million NT$9.84 Million ▼ -71.0%
2011 12.71x NT$55.92 Million NT$4.40 Million ▲ +1008.1%
2010 1.15x NT$45.38 Million NT$39.57 Million ▼ -53.7%
2009 2.48x NT$98.09 Million NT$39.58 Million ▼ -31.6%
2007 3.62x NT$101.83 Million NT$28.10 Million ▲ +34.2%
2005 2.70x NT$53.23 Million NT$19.71 Million ▲ +369.9%
2003 0.57x NT$34.74 Million NT$60.45 Million ▼ -46.8%
2002 1.08x NT$53.22 Million NT$49.23 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.