HIM International Music (8446) — Cash Flow Quality Index
HIM International Music (8446) has a Cash Flow Quality Index of 0.35x as of March 2026. Operating cash flow of NT$33.30 Million is below net income of NT$94.20 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 8446 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
HIM International Music Cash Flow Quality Index (2015–2025)
Historical Cash Flow Quality Index for HIM International Music across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see HIM International Music operating cash flow efficiency.
Annual Cash Flow Quality Index for HIM International Music (2015–2025)
Year-by-year earnings quality comparison for HIM International Music.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.84x | NT$456.71 Million | NT$545.18 Million | ▼ -9.7% |
| 2024 | 0.93x | NT$561.74 Million | NT$605.43 Million | ▼ -21.3% |
| 2023 | 1.18x | NT$618.35 Million | NT$524.55 Million | ▼ -20.0% |
| 2022 | 1.47x | NT$554.04 Million | NT$376.03 Million | ▲ +71.1% |
| 2021 | 0.86x | NT$356.04 Million | NT$413.43 Million | ▲ +18.9% |
| 2020 | 0.72x | NT$449.51 Million | NT$620.73 Million | ▼ -51.6% |
| 2019 | 1.50x | NT$809.09 Million | NT$540.96 Million | ▲ +38.2% |
| 2018 | 1.08x | NT$518.03 Million | NT$478.53 Million | ▲ +29.5% |
| 2017 | 0.84x | NT$267.80 Million | NT$320.47 Million | ▼ -49.8% |
| 2016 | 1.66x | NT$467.68 Million | NT$281.02 Million | ▲ +25.4% |
| 2015 | 1.33x | NT$299.18 Million | NT$225.41 Million | — |