Cheng Fwa Industrial Ltd (5426) — Cash Flow Quality Index
Cheng Fwa Industrial Ltd (5426) has a Cash Flow Quality Index of 2.74x as of June 2026. Operating cash flow of NT$47.52 Million exceeds net income of NT$17.32 Million, indicating high earnings quality where cash backs reported profits. Explore Cheng Fwa Industrial Ltd (5426) 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
Cheng Fwa Industrial Ltd Cash Flow Quality Index (2017–2025)
Historical Cash Flow Quality Index for Cheng Fwa Industrial Ltd across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Cheng Fwa Industrial Ltd operating cash flow efficiency.
Annual Cash Flow Quality Index for Cheng Fwa Industrial Ltd (2017–2025)
Year-by-year earnings quality comparison for Cheng Fwa Industrial Ltd.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 2.35x | NT$174.66 Million | NT$74.27 Million | ▲ +442.9% |
| 2024 | 0.43x | NT$61.54 Million | NT$142.07 Million | ▼ -99.0% |
| 2023 | 41.87x | NT$312.23 Million | NT$7.46 Million | ▲ +3077.1% |
| 2022 | 1.32x | NT$215.08 Million | NT$163.19 Million | ▼ -24.5% |
| 2018 | 1.75x | NT$240.35 Million | NT$137.63 Million | ▼ -47.5% |
| 2017 | 3.33x | NT$46.53 Million | NT$13.98 Million | — |