First Hi-tec Enterprise Co Ltd (5439) — Cash Flow Quality Index

Latest as of September 2025: 0.44x

First Hi-tec Enterprise Co Ltd (5439) has a Cash Flow Quality Index of 0.44x as of September 2025. Operating cash flow of NT$231.15 Million is below net income of NT$531.18 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore long-term investment intensity of First Hi-tec Enterprise Co Ltd to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

0.44x
Operating CF / Net Income

Operating Cash Flow

NT$231.15 Million
TWD

Net Income

NT$531.18 Million
TWD

Data as of

Sep 2025
Most recent filing

First Hi-tec Enterprise Co Ltd Cash Flow Quality Index (2009–2024)

Historical Cash Flow Quality Index for First Hi-tec Enterprise Co Ltd across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check tangible net worth ratio of First Hi-tec Enterprise Co Ltd to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for First Hi-tec Enterprise Co Ltd (2009–2024)

Year-by-year earnings quality comparison for First Hi-tec Enterprise Co Ltd. For live market cap and the full company financial profile, see 5439 market cap overview.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 0.89x NT$289.38 Million NT$326.77 Million ▲ +20.4%
2023 0.74x NT$431.37 Million NT$586.66 Million ▼ -49.6%
2022 1.46x NT$660.89 Million NT$453.40 Million ▲ +4975.2%
2021 0.03x NT$14.57 Million NT$507.37 Million ▼ -97.1%
2020 1.01x NT$370.11 Million NT$367.43 Million ▼ -23.8%
2019 1.32x NT$373.70 Million NT$282.84 Million ▲ +27.4%
2018 1.04x NT$376.01 Million NT$362.52 Million ▲ +12.9%
2017 0.92x NT$216.79 Million NT$235.90 Million ▼ -15.9%
2016 1.09x NT$261.91 Million NT$239.66 Million ▼ -40.7%
2015 1.84x NT$287.46 Million NT$155.90 Million ▲ +222.2%
2014 0.57x NT$113.70 Million NT$198.67 Million ▼ -65.8%
2013 1.67x NT$202.53 Million NT$121.17 Million ▼ -28.3%
2012 2.33x NT$299.70 Million NT$128.58 Million ▲ +88.0%
2011 1.24x NT$296.46 Million NT$239.15 Million ▼ -12.4%
2010 1.41x NT$420.51 Million NT$297.28 Million ▼ -49.4%
2009 2.79x NT$308.76 Million NT$110.52 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.