Poya International Co Ltd (5904) — Cash Flow Quality Index
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 debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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. For the full cash flow conversion analysis, see Poya International Co Ltd (5904) cash flow conversion.
Annual Cash Flow Quality Index for Poya International Co Ltd (2002–2025)
Year-by-year earnings quality comparison for Poya International Co Ltd.
| 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 | — |