Poya International Co Ltd (5904) — Cash Flow Quality Index

Latest as of December 2025: 1.67x

Poya International Co Ltd (5904) has a Cash Flow Quality Index of 1.67x as of December 2025. Operating cash flow of NT$1.59 Billion exceeds net income of NT$955.56 Million, indicating high earnings quality where cash backs reported profits. Explore Poya International Co Ltd strategic investment ratio to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

1.67x
Operating CF / Net Income

Operating Cash Flow

NT$1.59 Billion
TWD

Net Income

NT$955.56 Million
TWD

Data as of

Dec 2025
Most recent filing

Poya International Co Ltd Cash Flow Quality Index (2002–2025)

Historical Cash Flow Quality Index for Poya International Co Ltd across 24 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 5904 intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Poya International Co Ltd (2002–2025)

Year-by-year earnings quality comparison for Poya International Co Ltd. For live market cap and the full company financial profile, see Poya International Co Ltd (5904) total market value.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 1.88x NT$5.90 Billion NT$3.14 Billion ▼ -1.9%
2024 1.91x NT$5.37 Billion NT$2.80 Billion ▲ +25.5%
2023 1.52x NT$4.80 Billion NT$3.15 Billion ▼ -14.1%
2022 1.77x NT$4.59 Billion NT$2.59 Billion ▲ +3.1%
2021 1.72x NT$3.96 Billion NT$2.30 Billion ▲ +18.9%
2020 1.45x NT$3.77 Billion NT$2.61 Billion ▲ +0.5%
2019 1.44x NT$3.39 Billion NT$2.36 Billion ▲ +50.4%
2018 0.96x NT$2.04 Billion NT$2.13 Billion ▼ -9.2%
2017 1.05x NT$1.82 Billion NT$1.72 Billion ▲ +4.8%
2016 1.01x NT$1.42 Billion NT$1.41 Billion ▲ +0.3%
2015 1.00x NT$1.15 Billion NT$1.15 Billion ▼ -17.9%
2014 1.22x NT$1.14 Billion NT$937.03 Million ▼ -8.6%
2013 1.34x NT$901.26 Million NT$674.33 Million ▼ -14.2%
2012 1.56x NT$675.14 Million NT$433.25 Million ▲ +43.5%
2011 1.09x NT$365.30 Million NT$336.36 Million ▼ -52.8%
2010 2.30x NT$658.21 Million NT$285.84 Million ▲ +14.5%
2009 2.01x NT$393.10 Million NT$195.49 Million ▲ +46.4%
2008 1.37x NT$280.46 Million NT$204.18 Million ▲ +34.4%
2007 1.02x NT$156.29 Million NT$152.90 Million ▲ +4.9%
2006 0.97x NT$119.39 Million NT$122.54 Million ▼ -39.5%
2005 1.61x NT$249.32 Million NT$154.94 Million ▼ -28.9%
2004 2.26x NT$237.04 Million NT$104.70 Million ▲ +14.3%
2003 1.98x NT$186.15 Million NT$93.95 Million ▲ +211.3%
2002 0.64x NT$43.94 Million NT$69.03 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.