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$117.45 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Top High Image cash flow conversion to assess how effectively this company generates cash.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Top High Image Cash Flow Quality Index (2017–2025)
Historical Cash Flow Quality Index for Top High Image across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Top High Image total reinvestment intensity to assess the company's total reinvestment commitment from operating cash flow.
Annual Cash Flow Quality Index for Top High Image (2017–2025)
Year-by-year earnings quality comparison for Top High Image. For live market cap and the full company financial profile, see market value of Top High Image.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -0.04x | NT$-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 | — |