Lungyen Life Service (5530) — Cash Flow Quality Index

Latest as of December 2025: -0.43x

Lungyen Life Service (5530) has a Cash Flow Quality Index of -0.43x as of December 2025. Operating cash flow of NT$-142.10 Million is below net income of NT$330.85 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Lungyen Life Service (5530) cash flow to debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-0.43x
Operating CF / Net Income

Operating Cash Flow

NT$-142.10 Million
TWD

Net Income

NT$330.85 Million
TWD

Data as of

Dec 2025
Most recent filing

Lungyen Life Service Cash Flow Quality Index (2017–2025)

Historical Cash Flow Quality Index for Lungyen Life Service across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Lungyen Life Service (5530) cash conversion ratio.

Annual Cash Flow Quality Index for Lungyen Life Service (2017–2025)

Year-by-year earnings quality comparison for Lungyen Life Service.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 -0.76x NT$-874.64 Million NT$1.15 Billion ▼ -274.5%
2024 0.43x NT$697.82 Million NT$1.61 Billion ▼ -26.8%
2023 0.59x NT$716.89 Million NT$1.21 Billion ▼ -76.9%
2022 2.56x NT$3.41 Billion NT$1.33 Billion ▲ +35.6%
2021 1.89x NT$2.67 Billion NT$1.41 Billion ▼ -43.9%
2020 3.37x NT$4.19 Billion NT$1.24 Billion ▲ +311.7%
2019 0.82x NT$1.88 Billion NT$2.30 Billion ▼ -2.4%
2018 0.84x NT$1.83 Billion NT$2.18 Billion ▲ +24.5%
2017 0.67x NT$1.24 Billion NT$1.84 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.