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

Latest as of March 2026: 2.33x

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 First Hi-tec Enterprise Co Ltd (5439) cash flow to debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

2.33x
Operating CF / Net Income

Operating Cash Flow

NT$759.35 Million
TWD

Net Income

NT$326.55 Million
TWD

Data as of

Mar 2026
Most recent filing

First Hi-tec Enterprise Co Ltd Cash Flow Quality Index (2009–2025)

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. For the full cash flow conversion analysis, see First Hi-tec Enterprise Co Ltd (5439) cash flow conversion.

Annual Cash Flow Quality Index for First Hi-tec Enterprise Co Ltd (2009–2025)

Year-by-year earnings quality comparison for First Hi-tec Enterprise Co Ltd.

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 —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.