Fong Chien Construction Co Ltd (5523) — Cash Flow Quality Index
Fong Chien Construction Co Ltd (5523) has a Cash Flow Quality Index of -70.11x as of December 2024. Operating cash flow of NT$-191.06 Million is below net income of NT$2.73 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 5523 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Fong Chien Construction Co Ltd Cash Flow Quality Index (2017–2024)
Historical Cash Flow Quality Index for Fong Chien Construction Co Ltd across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 5523 cash flow metrics.
Annual Cash Flow Quality Index for Fong Chien Construction Co Ltd (2017–2024)
Year-by-year earnings quality comparison for Fong Chien Construction Co Ltd.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | -0.74x | NT$-62.35 Million | NT$84.70 Million | ▼ -120.3% |
| 2023 | 3.62x | NT$2.09 Billion | NT$578.52 Million | ▲ +209.8% |
| 2022 | -3.29x | NT$-1.55 Billion | NT$469.64 Million | ▼ -289.5% |
| 2021 | 1.74x | NT$1.59 Billion | NT$916.44 Million | ▲ +24.6% |
| 2020 | 1.40x | NT$70.53 Million | NT$50.56 Million | ▲ +103.4% |
| 2019 | -41.57x | NT$-1.16 Billion | NT$27.95 Million | ▼ -2767.6% |
| 2018 | 1.56x | NT$184.61 Million | NT$118.47 Million | ▼ -67.3% |
| 2017 | 4.76x | NT$820.15 Million | NT$172.18 Million | — |