Gallant Precision Machining Co Ltd (5443) — Cash Flow Quality Index

Latest as of March 2026: 0.50x

Gallant Precision Machining Co Ltd (5443) has a Cash Flow Quality Index of 0.50x as of March 2026. Operating cash flow of NT$15.48 Million is below net income of NT$30.92 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore cash flow to debt ratio of Gallant Precision Machining Co Ltd to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.50x
Operating CF / Net Income

Operating Cash Flow

NT$15.48 Million
TWD

Net Income

NT$30.92 Million
TWD

Data as of

Mar 2026
Most recent filing

Gallant Precision Machining Co Ltd Cash Flow Quality Index (2017–2025)

Historical Cash Flow Quality Index for Gallant Precision Machining Co Ltd across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Gallant Precision Machining Co Ltd (5443) cash conversion ratio.

Annual Cash Flow Quality Index for Gallant Precision Machining Co Ltd (2017–2025)

Year-by-year earnings quality comparison for Gallant Precision Machining Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 1.17x NT$488.83 Million NT$416.95 Million ▼ -49.0%
2024 2.30x NT$681.66 Million NT$296.75 Million ▲ +7.9%
2023 2.13x NT$626.36 Million NT$294.17 Million ▲ +1176.7%
2022 0.17x NT$105.75 Million NT$634.11 Million ▼ -82.4%
2021 0.95x NT$333.00 Million NT$350.44 Million ▼ -86.2%
2020 6.87x NT$1.41 Billion NT$205.76 Million ▲ +541.3%
2019 -1.56x NT$-387.88 Million NT$249.16 Million ▼ -380.0%
2018 0.56x NT$205.79 Million NT$370.11 Million ▼ -58.8%
2017 1.35x NT$270.51 Million NT$200.25 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.