Samebest Co Ltd (8489) — Cash Flow Quality Index

Latest as of September 2025: -12.09x

Samebest Co Ltd (8489) has a Cash Flow Quality Index of -12.09x as of September 2025. Operating cash flow of NT$-12.82 Million is below net income of NT$1.06 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Samebest Co Ltd (8489) cash conversion ratio to assess how effectively this company generates cash.

Cash Flow Quality Index

-12.09x
Operating CF / Net Income

Operating Cash Flow

NT$-12.82 Million
TWD

Net Income

NT$1.06 Million
TWD

Data as of

Sep 2025
Most recent filing

Samebest Co Ltd Cash Flow Quality Index (2017–2021)

Historical Cash Flow Quality Index for Samebest Co Ltd across 5 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Samebest Co Ltd (8489) reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.

Annual Cash Flow Quality Index for Samebest Co Ltd (2017–2021)

Year-by-year earnings quality comparison for Samebest Co Ltd. For live market cap and the full company financial profile, see 8489 market cap.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2021 3.16x NT$249.00 Million NT$78.74 Million ▲ +71.4%
2020 1.84x NT$283.94 Million NT$153.91 Million ▲ +38.5%
2019 1.33x NT$142.05 Million NT$106.68 Million ▼ -26.4%
2018 1.81x NT$663.85 Million NT$366.89 Million ▲ +2.9%
2017 1.76x NT$409.59 Million NT$232.99 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.