Auras Technology Co Ltd (3324) — Cash Flow Quality Index

Latest as of December 2025: -0.54x

Auras Technology Co Ltd (3324) has a Cash Flow Quality Index of -0.54x as of December 2025. Operating cash flow of NT$-500.99 Million is below net income of NT$929.09 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Auras Technology Co Ltd debt service capacity to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-0.54x
Operating CF / Net Income

Operating Cash Flow

NT$-500.99 Million
TWD

Net Income

NT$929.09 Million
TWD

Data as of

Dec 2025
Most recent filing

Auras Technology Co Ltd Cash Flow Quality Index (2016–2025)

Historical Cash Flow Quality Index for Auras Technology Co Ltd across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Auras Technology Co Ltd (3324) cash flow conversion.

Annual Cash Flow Quality Index for Auras Technology Co Ltd (2016–2025)

Year-by-year earnings quality comparison for Auras Technology Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 -0.22x NT$-570.91 Million NT$2.57 Billion ▼ -125.6%
2024 0.87x NT$1.64 Billion NT$1.89 Billion ▼ -45.9%
2023 1.60x NT$1.98 Billion NT$1.23 Billion ▲ +63.4%
2022 0.98x NT$1.24 Billion NT$1.26 Billion ▼ -22.9%
2021 1.27x NT$1.44 Billion NT$1.13 Billion ▲ +21.8%
2020 1.05x NT$1.16 Billion NT$1.11 Billion ▲ +29.9%
2019 0.81x NT$776.62 Million NT$963.97 Million ▲ +66.0%
2018 0.49x NT$113.06 Million NT$232.99 Million ▼ -59.8%
2017 1.21x NT$349.97 Million NT$290.15 Million ▲ +151.4%
2016 0.48x NT$297.55 Million NT$620.27 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.