Loyalty Founder Enterprise Co Ltd (5465) — Cash Flow Quality Index

Latest as of September 2025: -1.27x

Loyalty Founder Enterprise Co Ltd (5465) has a Cash Flow Quality Index of -1.27x as of September 2025. Operating cash flow of NT$-131.35 Million is below net income of NT$103.22 Million, suggesting accrual-heavy earnings not yet converted to cash. Also explore Loyalty Founder Enterprise Co Ltd (5465) total assets for the complete picture of this company's asset base.

Cash Flow Quality Index

-1.27x
Operating CF / Net Income

Operating Cash Flow

NT$-131.35 Million
TWD

Net Income

NT$103.22 Million
TWD

Data as of

Sep 2025
Most recent filing

Loyalty Founder Enterprise Co Ltd Cash Flow Quality Index (2017–2025)

Historical Cash Flow Quality Index for Loyalty Founder Enterprise Co Ltd across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Loyalty Founder Enterprise Co Ltd (5465) tangible equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Loyalty Founder Enterprise Co Ltd (2017–2025)

Year-by-year earnings quality comparison for Loyalty Founder Enterprise Co Ltd. For live market cap and the full company financial profile, see 5465 market cap overview.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 -2.71x NT$-515.41 Million NT$190.14 Million ▼ -246.6%
2024 1.85x NT$497.38 Million NT$269.03 Million ▲ +57.3%
2023 1.18x NT$454.12 Million NT$386.30 Million ▼ -21.0%
2022 1.49x NT$444.81 Million NT$299.00 Million ▲ +210.1%
2021 -1.35x NT$-407.61 Million NT$301.77 Million ▼ -122.9%
2020 5.89x NT$1.61 Billion NT$273.27 Million ▲ +62.7%
2019 3.62x NT$546.27 Million NT$150.95 Million ▲ +160.1%
2018 -6.02x NT$-373.51 Million NT$62.03 Million ▼ -1150.2%
2017 0.57x NT$56.60 Million NT$98.71 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.