Buima Group (5543) — Cash Flow Quality Index
Latest as of September 2024:
-4.43x
Buima Group (5543) has a Cash Flow Quality Index of -4.43x as of September 2024. Operating cash flow of NT$-19.52 Million is below net income of NT$4.41 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can Buima Group service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-4.43x
Operating CF / Net Income
Operating Cash Flow
NT$-19.52 Million
TWD
Net Income
NT$4.41 Million
TWD
Data as of
Sep 2024
Most recent filing
Buima Group Cash Flow Quality Index (2018–2021)
Historical Cash Flow Quality Index for Buima Group across 4 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Buima Group operating cash flow efficiency.
Annual Cash Flow Quality Index for Buima Group (2018–2021)
Year-by-year earnings quality comparison for Buima Group.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2021 | -0.41x | NT$-94.85 Million | NT$228.88 Million | ▲ +88.1% |
| 2020 | -3.47x | NT$-128.69 Million | NT$37.08 Million | ▼ -172.1% |
| 2019 | 4.81x | NT$108.29 Million | NT$22.51 Million | ▲ +117.7% |
| 2018 | 2.21x | NT$41.74 Million | NT$18.89 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.