Kao Fong Machinery Co Ltd (4510) — Cash Flow Quality Index

Latest as of March 2026: -5.81x

Kao Fong Machinery Co Ltd (4510) has a Cash Flow Quality Index of -5.81x as of March 2026. Operating cash flow of NT$-123.91 Million is below net income of NT$21.32 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 4510 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-5.81x
Operating CF / Net Income

Operating Cash Flow

NT$-123.91 Million
TWD

Net Income

NT$21.32 Million
TWD

Data as of

Mar 2026
Most recent filing

Kao Fong Machinery Co Ltd Cash Flow Quality Index (2017–2024)

Historical Cash Flow Quality Index for Kao Fong Machinery Co Ltd across 5 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Kao Fong Machinery Co Ltd (4510) cash conversion ratio.

Annual Cash Flow Quality Index for Kao Fong Machinery Co Ltd (2017–2024)

Year-by-year earnings quality comparison for Kao Fong Machinery Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 1.03x NT$117.11 Million NT$113.54 Million ▼ -63.8%
2023 2.85x NT$297.55 Million NT$104.37 Million ▲ +18.4%
2022 2.41x NT$170.78 Million NT$70.94 Million ▲ +185.7%
2018 -2.81x NT$-338.24 Million NT$120.40 Million ▼ -4970.8%
2017 -0.06x NT$-3.68 Million NT$66.41 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.