Lin Horn Technology Co Ltd (5464) — Cash Flow Quality Index

Latest as of September 2025: 4.71x

Lin Horn Technology Co Ltd (5464) has a Cash Flow Quality Index of 4.71x as of September 2025. Operating cash flow of NT$64.80 Million exceeds net income of NT$13.76 Million, indicating high earnings quality where cash backs reported profits. Explore cash flow to debt ratio of Lin Horn Technology Co Ltd to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

4.71x
Operating CF / Net Income

Operating Cash Flow

NT$64.80 Million
TWD

Net Income

NT$13.76 Million
TWD

Data as of

Sep 2025
Most recent filing

Lin Horn Technology Co Ltd Cash Flow Quality Index (2018–2024)

Historical Cash Flow Quality Index for Lin Horn Technology Co Ltd across 5 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Lin Horn Technology Co Ltd (5464) cash flow conversion.

Annual Cash Flow Quality Index for Lin Horn Technology Co Ltd (2018–2024)

Year-by-year earnings quality comparison for Lin Horn Technology Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 8.52x NT$1.05 Billion NT$123.55 Million ▼ -38.5%
2023 13.86x NT$732.64 Million NT$52.88 Million ▲ +5850.5%
2022 0.23x NT$85.94 Million NT$369.09 Million ▲ +106.9%
2021 -3.39x NT$-1.11 Billion NT$326.56 Million ▼ -382.8%
2018 1.20x NT$245.37 Million NT$204.55 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.