Topower Co Ltd (3226) — Cash Flow Quality Index

Latest as of December 2025: 0.83x

Topower Co Ltd (3226) has a Cash Flow Quality Index of 0.83x as of December 2025. Operating cash flow of NT$31.55 Million is below net income of NT$37.96 Million, suggesting accrual-heavy earnings not yet converted to cash. Also explore Topower Co Ltd (3226) total assets for the complete picture of this company's asset base.

Cash Flow Quality Index

0.83x
Operating CF / Net Income

Operating Cash Flow

NT$31.55 Million
TWD

Net Income

NT$37.96 Million
TWD

Data as of

Dec 2025
Most recent filing

Topower Co Ltd Cash Flow Quality Index (2017–2025)

Historical Cash Flow Quality Index for Topower Co Ltd across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Topower Co Ltd (3226) tangible net worth to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Topower Co Ltd (2017–2025)

Year-by-year earnings quality comparison for Topower Co Ltd. For live market cap and the full company financial profile, see market cap of Topower Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 16.08x NT$253.69 Million NT$15.78 Million ▲ +956.2%
2024 1.52x NT$545.34 Million NT$358.20 Million ▲ +17.4%
2023 1.30x NT$458.64 Million NT$353.82 Million ▲ +73.8%
2022 0.75x NT$296.63 Million NT$397.73 Million ▼ -14.0%
2021 0.87x NT$284.10 Million NT$327.75 Million ▼ -25.9%
2020 1.17x NT$471.26 Million NT$402.65 Million ▲ +3.4%
2019 1.13x NT$305.28 Million NT$269.69 Million ▼ -11.6%
2018 1.28x NT$369.23 Million NT$288.51 Million ▲ +37.1%
2017 0.93x NT$131.48 Million NT$140.81 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.