Sun Brothers Development Co Ltd (3489) — Cash Flow Quality Index

Latest as of December 2025: -12.03x

Sun Brothers Development Co Ltd (3489) has a Cash Flow Quality Index of -12.03x as of December 2025. Operating cash flow of NT$-42.25 Million is below net income of NT$3.51 Million, suggesting accrual-heavy earnings not yet converted to cash. Also explore total assets of Sun Brothers Development Co Ltd for the complete picture of this company's asset base.

Cash Flow Quality Index

-12.03x
Operating CF / Net Income

Operating Cash Flow

NT$-42.25 Million
TWD

Net Income

NT$3.51 Million
TWD

Data as of

Dec 2025
Most recent filing

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. Check how tangible is Sun Brothers Development Co Ltd's equity to evaluate the tangible quality of the company's equity base.

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. For live market cap and the full company financial profile, see 3489 company net worth.

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