Kuen Ling Refrigerating Machinery Co Ltd (4527) — Cash Flow Quality Index
Kuen Ling Refrigerating Machinery Co Ltd (4527) has a Cash Flow Quality Index of -0.88x as of June 2025. Operating cash flow of NT$-15.62 Million is below net income of NT$17.75 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Kuen Ling Refrigerating Machinery Co Ltd (4527) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Kuen Ling Refrigerating Machinery Co Ltd Cash Flow Quality Index (2003–2024)
Historical Cash Flow Quality Index for Kuen Ling Refrigerating Machinery Co Ltd across 22 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Kuen Ling Refrigerating Machinery Co Ltd.
Annual Cash Flow Quality Index for Kuen Ling Refrigerating Machinery Co Ltd (2003–2024)
Year-by-year earnings quality comparison for Kuen Ling Refrigerating Machinery Co Ltd.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 1.80x | NT$576.75 Million | NT$319.55 Million | ▲ +13.7% |
| 2023 | 1.59x | NT$410.13 Million | NT$258.40 Million | ▲ +278.9% |
| 2022 | 0.42x | NT$85.47 Million | NT$204.05 Million | ▲ +0.3% |
| 2021 | 0.42x | NT$63.00 Million | NT$150.79 Million | ▼ -78.1% |
| 2020 | 1.91x | NT$395.41 Million | NT$206.98 Million | ▲ +105.5% |
| 2019 | 0.93x | NT$151.80 Million | NT$163.27 Million | ▼ -37.8% |
| 2018 | 1.49x | NT$319.62 Million | NT$213.86 Million | ▲ +23.8% |
| 2017 | 1.21x | NT$229.94 Million | NT$190.46 Million | ▼ -7.9% |
| 2016 | 1.31x | NT$300.19 Million | NT$229.01 Million | ▲ +23.6% |
| 2015 | 1.06x | NT$196.06 Million | NT$184.93 Million | ▼ -1.0% |
| 2014 | 1.07x | NT$190.96 Million | NT$178.38 Million | ▼ -35.0% |
| 2013 | 1.65x | NT$260.49 Million | NT$158.07 Million | ▲ +24.9% |
| 2012 | 1.32x | NT$160.07 Million | NT$121.37 Million | ▲ +6.7% |
| 2011 | 1.24x | NT$118.43 Million | NT$95.81 Million | ▼ -65.1% |
| 2010 | 3.54x | NT$94.12 Million | NT$26.55 Million | ▼ -86.8% |
| 2009 | 26.86x | NT$258.82 Million | NT$9.64 Million | ▲ +1420.0% |
| 2008 | 1.77x | NT$93.14 Million | NT$52.71 Million | ▲ +3.7% |
| 2007 | 1.70x | NT$77.96 Million | NT$45.75 Million | ▲ +76.9% |
| 2006 | 0.96x | NT$70.10 Million | NT$72.77 Million | ▲ +50.2% |
| 2005 | 0.64x | NT$39.62 Million | NT$61.77 Million | ▼ -59.2% |
| 2004 | 1.57x | NT$109.09 Million | NT$69.31 Million | ▲ +406.8% |
| 2003 | 0.31x | NT$23.78 Million | NT$76.56 Million | — |