Userjoy Technology Co Ltd (3546) — Cash Flow Quality Index

Latest as of March 2026: 0.79x

Userjoy Technology Co Ltd (3546) has a Cash Flow Quality Index of 0.79x as of March 2026. Operating cash flow of NT$107.58 Million is below net income of NT$136.99 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Userjoy Technology Co Ltd cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.79x
Operating CF / Net Income

Operating Cash Flow

NT$107.58 Million
TWD

Net Income

NT$136.99 Million
TWD

Data as of

Mar 2026
Most recent filing

Userjoy Technology Co Ltd Cash Flow Quality Index (2008–2025)

Historical Cash Flow Quality Index for Userjoy Technology Co Ltd across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 3546 operating cash flow.

Annual Cash Flow Quality Index for Userjoy Technology Co Ltd (2008–2025)

Year-by-year earnings quality comparison for Userjoy Technology Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 2.09x NT$240.47 Million NT$115.07 Million ▲ +143.8%
2024 0.86x NT$252.28 Million NT$294.32 Million ▼ -13.6%
2023 0.99x NT$212.64 Million NT$214.46 Million ▼ -17.5%
2022 1.20x NT$388.96 Million NT$323.65 Million ▼ -1.9%
2021 1.23x NT$354.97 Million NT$289.76 Million ▼ -10.0%
2020 1.36x NT$385.04 Million NT$283.00 Million ▲ +94.6%
2019 0.70x NT$139.04 Million NT$198.91 Million ▼ -34.2%
2018 1.06x NT$202.48 Million NT$190.52 Million ▲ +16495.4%
2017 -0.01x NT$-1.10 Million NT$170.47 Million ▼ -100.5%
2016 1.27x NT$169.90 Million NT$133.94 Million ▼ -92.0%
2014 15.82x NT$96.80 Million NT$6.12 Million ▲ +567.4%
2012 2.37x NT$250.42 Million NT$105.66 Million ▼ -55.9%
2011 5.38x NT$100.73 Million NT$18.72 Million ▲ +332.8%
2010 1.24x NT$477.53 Million NT$384.18 Million ▲ +24.5%
2009 1.00x NT$306.91 Million NT$307.39 Million ▼ -32.1%
2008 1.47x NT$211.31 Million NT$143.73 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.