Taiwan Benefit Co (3379) — Cash Flow Quality Index
Taiwan Benefit Co (3379) has a Cash Flow Quality Index of -0.95x as of December 2025. Operating cash flow of NT$-58.37 Million is below net income of NT$61.52 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore cash flow to debt ratio of Taiwan Benefit Co to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Taiwan Benefit Co Cash Flow Quality Index (2020–2025)
Historical Cash Flow Quality Index for Taiwan Benefit Co across 4 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Taiwan Benefit Co (3379) cash conversion ratio.
Annual Cash Flow Quality Index for Taiwan Benefit Co (2020–2025)
Year-by-year earnings quality comparison for Taiwan Benefit Co.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.20x | NT$96.88 Million | NT$80.67 Million | ▼ -74.9% |
| 2024 | 4.79x | NT$198.82 Million | NT$41.47 Million | ▼ -40.5% |
| 2021 | 8.06x | NT$82.25 Million | NT$10.21 Million | ▲ +465.5% |
| 2020 | 1.42x | NT$25.36 Million | NT$17.80 Million | — |