Microcosm Technology Co Ltd (3354) — Cash Flow Quality Index

Latest as of December 2024: -5.72x

Microcosm Technology Co Ltd (3354) has a Cash Flow Quality Index of -5.72x as of December 2024. Operating cash flow of NT$-6.15 Million is below net income of NT$1.08 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Microcosm Technology Co Ltd (3354) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-5.72x
Operating CF / Net Income

Operating Cash Flow

NT$-6.15 Million
TWD

Net Income

NT$1.08 Million
TWD

Data as of

Dec 2024
Most recent filing

Microcosm Technology Co Ltd Cash Flow Quality Index (2017–2019)

Historical Cash Flow Quality Index for Microcosm Technology Co Ltd across 3 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 3354 cash flow conversion.

Annual Cash Flow Quality Index for Microcosm Technology Co Ltd (2017–2019)

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

Year Quality Index Operating CF (TWD) Net Income YoY Change
2019 1.97x NT$84.01 Million NT$42.70 Million ▼ -25.2%
2018 2.63x NT$199.79 Million NT$75.95 Million ▼ -4.1%
2017 2.74x NT$84.85 Million NT$30.95 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.