Top High Image (3284) — Cash Flow Quality Index
Top High Image (3284) has a Cash Flow Quality Index of -0.06x as of December 2025. Operating cash flow of NT$-6.73 Million is below net income of NT$117.45 Million, suggesting accrual-heavy earnings not yet converted to cash. Also explore Top High Image total assets for the complete picture of this company's asset base.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Top High Image Cash Flow Quality Index (2017–2025)
Historical Cash Flow Quality Index for Top High Image across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 3284 goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Cash Flow Quality Index for Top High Image (2017–2025)
Year-by-year earnings quality comparison for Top High Image. For live market cap and the full company financial profile, see Top High Image market cap and net worth.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -0.04x | NT$-8.65 Million | NT$243.24 Million | ▼ -106.8% |
| 2024 | 0.53x | NT$124.10 Million | NT$235.64 Million | ▲ +147.5% |
| 2023 | -1.11x | NT$-74.79 Million | NT$67.46 Million | ▲ +77.6% |
| 2022 | -4.96x | NT$-176.28 Million | NT$35.56 Million | ▲ +98.7% |
| 2018 | -380.91x | NT$-51.80 Million | NT$136.00K | ▼ -30350.5% |
| 2017 | -1.25x | NT$-109.39 Million | NT$87.45 Million | — |