First Hi-tec Enterprise Co Ltd Cash Flow Quality Index
First Hi-tec Enterprise Co Ltd cash flow quality index. First Hi-tec Enterprise Co Ltd (5439) has a Cash Flow Quality Index of 2.33x as of March 2026. Operating cash flow of NT$759.35 Million exceeds net income of NT$326.55 Million, indicating high earnings quality where cash backs reported profits. Explore how well can First Hi-tec Enterprise Co Ltd 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
Cash Flow Quality Index of First Hi-tec Enterprise Co Ltd (2009–2025)
Cash flow quality index of First Hi-tec Enterprise Co Ltd from 2009 to 2025. Historical Cash Flow Quality Index for First Hi-tec Enterprise Co Ltd across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. See First Hi-tec Enterprise Co Ltd (5439) balance sheet quality index to measure how much of total assets are equity-financed.
First Hi-tec Enterprise Co Ltd Cash Flow Quality Index by Year (2009–2025)
First Hi-tec Enterprise Co Ltd cash flow quality index by year from 2009 to 2025. Year-by-year earnings quality comparison for First Hi-tec Enterprise Co Ltd. For the full cash flow conversion analysis, see First Hi-tec Enterprise Co Ltd cash conversion from operations.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.40x | NT$515.43 Million | NT$1.28 Billion | ▼ -54.4% |
| 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 | — |