Top High Image (3284) — Cash Flow Quality Index
Latest as of June 2026:
0.31x
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. Explore Top High Image cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
0.31x
Operating CF / Net Income
Operating Cash Flow
NT$7.41 Million
TWD
Net Income
NT$23.80 Million
TWD
Data as of
Jun 2026
Most recent filing
Top High Image Cash Flow Quality Index (2017–2025)
Historical Cash Flow Quality Index for Top High Image across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Top High Image (3284) cash conversion ratio.
Annual Cash Flow Quality Index for Top High Image (2017–2025)
Year-by-year earnings quality comparison for Top High Image.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -0.04x | NT$-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.