Avalue Technology (3479) — Cash Flow Quality Index
Avalue Technology (3479) has a Cash Flow Quality Index of 0.03x as of December 2025. Operating cash flow of NT$2.82 Million is below net income of NT$102.50 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 3479 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Avalue Technology Cash Flow Quality Index (2017–2025)
Historical Cash Flow Quality Index for Avalue Technology across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Avalue Technology.
Annual Cash Flow Quality Index for Avalue Technology (2017–2025)
Year-by-year earnings quality comparison for Avalue Technology.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.23x | NT$575.21 Million | NT$467.82 Million | ▼ -23.3% |
| 2024 | 1.60x | NT$797.11 Million | NT$497.07 Million | ▲ +45.4% |
| 2023 | 1.10x | NT$1.09 Billion | NT$986.07 Million | ▲ +75.9% |
| 2022 | 0.63x | NT$351.24 Million | NT$560.08 Million | ▲ +144.9% |
| 2021 | -1.40x | NT$-410.41 Million | NT$293.52 Million | ▼ -228.9% |
| 2020 | 1.08x | NT$352.12 Million | NT$324.74 Million | ▼ -32.4% |
| 2019 | 1.60x | NT$737.78 Million | NT$460.09 Million | ▲ +26.4% |
| 2018 | 1.27x | NT$309.76 Million | NT$244.10 Million | ▲ +10.9% |
| 2017 | 1.14x | NT$261.62 Million | NT$228.57 Million | — |