Top High Image Cash Flow Quality Index

Latest as of June 2026: 0.31x

Top High Image cash flow quality index. Top High Image (3284) has a Cash Flow Quality Index of 0.31x as of June 2026. Operating cash flow of NT$7.41 Million is below net income of NT$23.80 Million, suggesting accrual-heavy earnings not yet converted to cash. See how financially flexible is Top High Image to measure the company's free cash flow as a share of total liabilities.

Cash Flow Quality Index

0.31x
Operating CF / Net Income

Operating Cash Flow

NT$7.41 Million
TWD

Net Income

NT$23.80 Million
TWD

Data as of

Jun 2026
Most recent filing

Cash Flow Quality Index of Top High Image (2017–2025)

Cash flow quality index of Top High Image from 2017 to 2025. Historical Cash Flow Quality Index for Top High Image across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore 3284 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.

Top High Image Cash Flow Quality Index by Year (2017–2025)

Top High Image cash flow quality index by year from 2017 to 2025. Year-by-year earnings quality comparison for Top High Image. For the full cash flow conversion analysis, see Top High Image cash conversion from operations.

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