Avertronics (3597) — Cash Flow Quality Index
Latest as of June 2026:
-3.77x
Avertronics (3597) has a Cash Flow Quality Index of -3.77x as of June 2026. Operating cash flow of NT$-39.24 Million is below net income of NT$10.40 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore debt repayment capacity of Avertronics to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-3.77x
Operating CF / Net Income
Operating Cash Flow
NT$-39.24 Million
TWD
Net Income
NT$10.40 Million
TWD
Data as of
Jun 2026
Most recent filing
Avertronics Cash Flow Quality Index (2017–2024)
Historical Cash Flow Quality Index for Avertronics across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Avertronics (3597) cash flow conversion.
Annual Cash Flow Quality Index for Avertronics (2017–2024)
Year-by-year earnings quality comparison for Avertronics.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | -0.11x | NT$-5.59 Million | NT$51.51 Million | ▼ -100.8% |
| 2023 | 13.32x | NT$135.75 Million | NT$10.19 Million | ▲ +1312.7% |
| 2022 | 0.94x | NT$75.76 Million | NT$80.35 Million | ▲ +134.3% |
| 2021 | 0.40x | NT$43.61 Million | NT$108.39 Million | ▼ -15.5% |
| 2020 | 0.48x | NT$32.20 Million | NT$67.61 Million | ▼ -73.9% |
| 2019 | 1.82x | NT$58.45 Million | NT$32.06 Million | ▼ -6.4% |
| 2018 | 1.95x | NT$89.42 Million | NT$45.90 Million | ▼ -93.1% |
| 2017 | 28.33x | NT$40.82 Million | NT$1.44 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.