Avalue Technology Cash Flow Quality Index

Latest as of December 2025: 0.03x

Avalue Technology 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. See Avalue Technology (3479) flexibility index to measure the company's free cash flow as a share of total liabilities.

Cash Flow Quality Index

0.03x
Operating CF / Net Income

Operating Cash Flow

NT$2.82 Million
TWD

Net Income

NT$102.50 Million
TWD

Data as of

Dec 2025
Most recent filing

Cash Flow Quality Index of Avalue Technology (2017–2025)

Cash flow quality index of Avalue Technology from 2017 to 2025. Historical Cash Flow Quality Index for Avalue Technology across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore 3479 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.

Avalue Technology Cash Flow Quality Index by Year (2017–2025)

Avalue Technology cash flow quality index by year from 2017 to 2025. Year-by-year earnings quality comparison for Avalue Technology. For the full cash flow conversion analysis, see 3479 operating cash flow.

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 —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.