Hep Tech Co Ltd (3609) — Cash Flow Quality Index
Latest as of September 2025:
-0.13x
Hep Tech Co Ltd (3609) has a Cash Flow Quality Index of -0.13x as of September 2025. Operating cash flow of NT$-46.40 Million is below net income of NT$355.35 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 3609 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-0.13x
Operating CF / Net Income
Operating Cash Flow
NT$-46.40 Million
TWD
Net Income
NT$355.35 Million
TWD
Data as of
Sep 2025
Most recent filing
Hep Tech Co Ltd Cash Flow Quality Index (2017–2021)
Historical Cash Flow Quality Index for Hep Tech Co Ltd across 4 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 3609 cash flow metrics.
Annual Cash Flow Quality Index for Hep Tech Co Ltd (2017–2021)
Year-by-year earnings quality comparison for Hep Tech Co Ltd.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2021 | -7.11x | NT$-58.96 Million | NT$8.29 Million | ▼ -127.1% |
| 2019 | 26.23x | NT$23.32 Million | NT$889.00K | ▲ +9817.0% |
| 2018 | 0.26x | NT$5.79 Million | NT$21.89 Million | ▼ -88.5% |
| 2017 | 2.30x | NT$34.05 Million | NT$14.81 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.