Wholetech System Hitech Ltd (3402) — 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$110.38 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 3402 long-term investments to assets to see how much of total assets are deployed in long-term investments.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Wholetech System Hitech Ltd Cash Flow Quality Index (2005–2025)
Historical Cash Flow Quality Index for Wholetech System Hitech Ltd across 19 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 3402 tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Annual Cash Flow Quality Index for Wholetech System Hitech Ltd (2005–2025)
Year-by-year earnings quality comparison for Wholetech System Hitech Ltd. For live market cap and the full company financial profile, see 3402 stock market capitalisation.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -0.44x | NT$-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 | — |