Niching Industrial Cash Flow Quality Index

Latest as of June 2025: 4.66x

Niching Industrial cash flow quality index. Niching Industrial (3444) has a Cash Flow Quality Index of 4.66x as of June 2025. Operating cash flow of NT$87.02 Million exceeds net income of NT$18.66 Million, indicating high earnings quality where cash backs reported profits. See Niching Industrial (3444) flexibility index to measure the company's free cash flow as a share of total liabilities.

Cash Flow Quality Index

4.66x
Operating CF / Net Income

Operating Cash Flow

NT$87.02 Million
TWD

Net Income

NT$18.66 Million
TWD

Data as of

Jun 2025
Most recent filing

Cash Flow Quality Index of Niching Industrial (2017–2024)

Cash flow quality index of Niching Industrial from 2017 to 2024. Historical Cash Flow Quality Index for Niching Industrial across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore Niching Industrial (3444) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Niching Industrial Cash Flow Quality Index by Year (2017–2024)

Niching Industrial cash flow quality index by year from 2017 to 2024. Year-by-year earnings quality comparison for Niching Industrial. For the full cash flow conversion analysis, see Niching Industrial (3444) cash flow conversion.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 0.82x NT$88.48 Million NT$107.45 Million ▼ -42.0%
2023 1.42x NT$158.66 Million NT$111.84 Million ▲ +194.1%
2022 0.48x NT$112.94 Million NT$234.12 Million ▼ -66.5%
2021 1.44x NT$238.82 Million NT$165.86 Million ▲ +252.8%
2020 0.41x NT$51.10 Million NT$125.19 Million ▲ +300.8%
2019 -0.20x NT$-21.30 Million NT$104.77 Million ▼ -131.8%
2018 0.64x NT$38.04 Million NT$59.51 Million ▼ -21.6%
2017 0.82x NT$38.96 Million NT$47.80 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.