Tons Lightology (4972) — Cash Flow Quality Index

Latest as of December 2024: 0.86x

Tons Lightology (4972) has a Cash Flow Quality Index of 0.86x as of December 2024. Operating cash flow of NT$10.01 Million is below net income of NT$11.65 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 4972 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.86x
Operating CF / Net Income

Operating Cash Flow

NT$10.01 Million
TWD

Net Income

NT$11.65 Million
TWD

Data as of

Dec 2024
Most recent filing

Tons Lightology Cash Flow Quality Index (2017–2024)

Historical Cash Flow Quality Index for Tons Lightology across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Tons Lightology operating cash flow efficiency.

Annual Cash Flow Quality Index for Tons Lightology (2017–2024)

Year-by-year earnings quality comparison for Tons Lightology.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 1.23x NT$276.00K NT$224.00K ▼ -33.1%
2023 1.84x NT$132.39 Million NT$71.92 Million ▼ -29.0%
2022 2.59x NT$190.49 Million NT$73.45 Million ▲ +186.2%
2021 0.91x NT$119.53 Million NT$131.91 Million ▼ -46.8%
2020 1.70x NT$176.00 Million NT$103.29 Million ▲ +1.8%
2019 1.67x NT$176.83 Million NT$105.69 Million ▲ +27.9%
2018 1.31x NT$138.07 Million NT$105.56 Million ▲ +17.0%
2017 1.12x NT$135.37 Million NT$121.08 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.