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$110.38 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Wholetech System Hitech Ltd (3402) cash flow conversion to assess how effectively this company generates cash.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Wholetech System Hitech Ltd Cash Flow Quality Index (2005–2025)
Historical Cash Flow Quality Index for Wholetech System Hitech Ltd across 19 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 3402 total capital reinvestment ratio to assess the company's total reinvestment commitment from operating cash flow.
Annual Cash Flow Quality Index for Wholetech System Hitech Ltd (2005–2025)
Year-by-year earnings quality comparison for Wholetech System Hitech Ltd. For live market cap and the full company financial profile, see 3402 market cap overview.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -0.44x | NT$-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 | — |