Comtrend Corp (8089) — Cash Flow Quality Index

Latest as of December 2024: -1.20x

Comtrend Corp (8089) has a Cash Flow Quality Index of -1.20x as of December 2024. Operating cash flow of NT$-54.12 Million is below net income of NT$45.24 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Comtrend Corp (8089) cash flow to debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-1.20x
Operating CF / Net Income

Operating Cash Flow

NT$-54.12 Million
TWD

Net Income

NT$45.24 Million
TWD

Data as of

Dec 2024
Most recent filing

Comtrend Corp Cash Flow Quality Index (2017–2024)

Historical Cash Flow Quality Index for Comtrend Corp across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 8089 operating cash flow.

Annual Cash Flow Quality Index for Comtrend Corp (2017–2024)

Year-by-year earnings quality comparison for Comtrend Corp.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 1.17x NT$570.53 Million NT$486.15 Million ▼ -85.5%
2022 8.11x NT$114.09 Million NT$14.06 Million ▲ +355.0%
2020 1.78x NT$425.37 Million NT$238.52 Million ▲ +17.4%
2019 1.52x NT$242.93 Million NT$159.93 Million ▲ +52.1%
2018 1.00x NT$267.45 Million NT$267.75 Million ▲ +203.0%
2017 -0.97x NT$-79.52 Million NT$81.99 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.