Sun Brothers Development Co Ltd (3489) — Cash Flow Quality Index
Sun Brothers Development Co Ltd (3489) has a Cash Flow Quality Index of -23.26x as of June 2026. Operating cash flow of NT$-114.16 Million is below net income of NT$4.91 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 3489 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Sun Brothers Development Co Ltd Cash Flow Quality Index (2018–2023)
Historical Cash Flow Quality Index for Sun Brothers Development Co Ltd across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 3489 cash flow conversion.
Annual Cash Flow Quality Index for Sun Brothers Development Co Ltd (2018–2023)
Year-by-year earnings quality comparison for Sun Brothers Development Co Ltd.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | 1.61x | NT$39.32 Million | NT$24.43 Million | ▲ +125.5% |
| 2022 | -6.33x | NT$-215.48 Million | NT$34.07 Million | ▼ -246.4% |
| 2021 | 4.32x | NT$289.13 Million | NT$66.94 Million | ▲ +130.3% |
| 2020 | -14.26x | NT$-475.86 Million | NT$33.36 Million | ▼ -599.5% |
| 2019 | -2.04x | NT$-92.87 Million | NT$45.54 Million | ▼ -139.5% |
| 2018 | 5.16x | NT$230.46 Million | NT$44.67 Million | — |