Shih Her Technologies (3551) — Cash Flow Quality Index

Latest as of December 2025: -5.68x

Shih Her Technologies (3551) has a Cash Flow Quality Index of -5.68x as of December 2025. Operating cash flow of NT$-766.90 Million is below net income of NT$135.07 Million, suggesting accrual-heavy earnings not yet converted to cash. Also explore balance sheet size of Shih Her Technologies for the complete picture of this company's asset base.

Cash Flow Quality Index

-5.68x
Operating CF / Net Income

Operating Cash Flow

NT$-766.90 Million
TWD

Net Income

NT$135.07 Million
TWD

Data as of

Dec 2025
Most recent filing

Shih Her Technologies Cash Flow Quality Index (2009–2025)

Historical Cash Flow Quality Index for Shih Her Technologies across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 3551 goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Shih Her Technologies (2009–2025)

Year-by-year earnings quality comparison for Shih Her Technologies. For live market cap and the full company financial profile, see Shih Her Technologies market capitalisation.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 -0.65x NT$-312.87 Million NT$479.29 Million ▼ -145.6%
2024 1.43x NT$533.62 Million NT$373.13 Million ▲ +32.4%
2023 1.08x NT$447.06 Million NT$413.93 Million ▼ -26.7%
2022 1.47x NT$700.42 Million NT$475.12 Million ▲ +28.2%
2021 1.15x NT$567.21 Million NT$493.11 Million ▼ -46.9%
2020 2.17x NT$729.88 Million NT$336.98 Million ▲ +67.8%
2019 1.29x NT$352.69 Million NT$273.16 Million ▼ -25.9%
2018 1.74x NT$389.67 Million NT$223.51 Million ▲ +16.7%
2017 1.49x NT$249.41 Million NT$166.93 Million ▼ -24.0%
2016 1.97x NT$269.59 Million NT$137.19 Million ▲ +152.5%
2015 0.78x NT$181.71 Million NT$233.45 Million ▼ -44.6%
2014 1.40x NT$497.10 Million NT$354.06 Million ▲ +13.4%
2013 1.24x NT$406.72 Million NT$328.46 Million ▲ +126.8%
2012 0.55x NT$115.98 Million NT$212.46 Million ▼ -33.6%
2011 0.82x NT$214.90 Million NT$261.51 Million ▼ -47.4%
2010 1.56x NT$238.41 Million NT$152.46 Million ▲ +292.5%
2009 -0.81x NT$-75.04 Million NT$92.39 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.