Wholetech System Hitech Ltd Cash Flow Quality Index
Wholetech System Hitech Ltd cash flow quality index. Wholetech System Hitech Ltd (3402) has a Cash Flow Quality Index of -2.35x as of December 2025. Operating cash flow of NT$-259.19 Million is below net income of NT$110.38 Million, suggesting accrual-heavy earnings not yet converted to cash. See Wholetech System Hitech Ltd free cash flow to debt ratio to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of Wholetech System Hitech Ltd (2005–2025)
Cash flow quality index of Wholetech System Hitech Ltd from 2005 to 2025. Historical Cash Flow Quality Index for Wholetech System Hitech Ltd across 19 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore 3402 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Wholetech System Hitech Ltd Cash Flow Quality Index by Year (2005–2025)
Wholetech System Hitech Ltd cash flow quality index by year from 2005 to 2025. Year-by-year earnings quality comparison for Wholetech System Hitech Ltd. For the full cash flow conversion analysis, see Wholetech System Hitech Ltd (3402) cash flow conversion.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -0.44x | NT$-242.19 Million | NT$547.75 Million | ▼ -110.6% |
| 2024 | 4.17x | NT$2.07 Billion | NT$495.12 Million | ▲ +841.9% |
| 2023 | 0.44x | NT$237.30 Million | NT$535.70 Million | ▼ -86.5% |
| 2022 | 3.29x | NT$1.73 Billion | NT$526.00 Million | ▲ +964.6% |
| 2021 | 0.31x | NT$115.72 Million | NT$374.50 Million | ▼ -83.9% |
| 2020 | 1.92x | NT$558.56 Million | NT$290.84 Million | ▲ +7.9% |
| 2019 | 1.78x | NT$339.38 Million | NT$190.65 Million | ▼ -2.0% |
| 2018 | 1.82x | NT$472.05 Million | NT$259.88 Million | ▲ +8153.4% |
| 2017 | -0.02x | NT$-4.57 Million | NT$202.62 Million | ▼ -101.9% |
| 2016 | 1.21x | NT$226.79 Million | NT$186.66 Million | ▼ -36.5% |
| 2015 | 1.91x | NT$140.44 Million | NT$73.36 Million | ▼ -37.5% |
| 2014 | 3.06x | NT$140.81 Million | NT$45.95 Million | ▼ -55.5% |
| 2012 | 6.88x | NT$473.93 Million | NT$68.89 Million | ▲ +39.1% |
| 2011 | 4.95x | NT$326.11 Million | NT$65.93 Million | ▲ +6.1% |
| 2009 | 4.66x | NT$148.52 Million | NT$31.86 Million | ▼ -77.1% |
| 2008 | 20.36x | NT$66.46 Million | NT$3.26 Million | ▲ +6052.1% |
| 2007 | 0.33x | NT$69.50 Million | NT$209.99 Million | ▲ +55.4% |
| 2006 | 0.21x | NT$28.03 Million | NT$131.56 Million | ▼ -81.7% |
| 2005 | 1.17x | NT$85.91 Million | NT$73.71 Million | — |