AViTA Corporation (4735) — Cash Flow Quality Index
AViTA Corporation (4735) has a Cash Flow Quality Index of -0.26x as of March 2026. Operating cash flow of NT$-12.13 Million is below net income of NT$45.93 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can AViTA Corporation service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
AViTA Corporation Cash Flow Quality Index (2017–2025)
Historical Cash Flow Quality Index for AViTA Corporation across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see AViTA Corporation (4735) cash conversion ratio.
Annual Cash Flow Quality Index for AViTA Corporation (2017–2025)
Year-by-year earnings quality comparison for AViTA Corporation.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.69x | NT$64.46 Million | NT$93.19 Million | ▼ -79.2% |
| 2024 | 3.33x | NT$192.52 Million | NT$57.88 Million | ▼ -34.7% |
| 2023 | 5.10x | NT$212.02 Million | NT$41.61 Million | ▲ +41.8% |
| 2022 | 3.59x | NT$490.50 Million | NT$136.52 Million | ▲ +493.4% |
| 2021 | 0.61x | NT$237.01 Million | NT$391.42 Million | ▼ -3.3% |
| 2020 | 0.63x | NT$406.31 Million | NT$648.92 Million | ▼ -64.6% |
| 2019 | 1.77x | NT$231.81 Million | NT$130.95 Million | ▲ +62.3% |
| 2018 | 1.09x | NT$107.78 Million | NT$98.82 Million | ▼ -29.9% |
| 2017 | 1.56x | NT$160.55 Million | NT$103.19 Million | — |