Ta-Yuan Cogeneration Co Ltd (8931) — Cash Flow Quality Index

Latest as of December 2025: 27.59x

Ta-Yuan Cogeneration Co Ltd (8931) has a Cash Flow Quality Index of 27.59x as of December 2025. Operating cash flow of NT$107.18 Million exceeds net income of NT$3.88 Million, indicating high earnings quality where cash backs reported profits. Also explore Ta-Yuan Cogeneration Co Ltd balance sheet assets for the complete picture of this company's asset base.

Cash Flow Quality Index

27.59x
Operating CF / Net Income

Operating Cash Flow

NT$107.18 Million
TWD

Net Income

NT$3.88 Million
TWD

Data as of

Dec 2025
Most recent filing

Ta-Yuan Cogeneration Co Ltd Cash Flow Quality Index (2017–2025)

Historical Cash Flow Quality Index for Ta-Yuan Cogeneration Co Ltd across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Ta-Yuan Cogeneration Co Ltd tangible book value ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Ta-Yuan Cogeneration Co Ltd (2017–2025)

Year-by-year earnings quality comparison for Ta-Yuan Cogeneration Co Ltd. For live market cap and the full company financial profile, see 8931 market cap overview.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 2.97x NT$678.97 Million NT$228.70 Million ▲ +75.8%
2024 1.69x NT$479.23 Million NT$283.83 Million ▼ -16.6%
2023 2.02x NT$713.87 Million NT$352.65 Million ▲ +37.5%
2022 1.47x NT$541.76 Million NT$368.07 Million ▲ +44.2%
2021 1.02x NT$216.80 Million NT$212.45 Million ▼ -56.0%
2020 2.32x NT$496.33 Million NT$213.81 Million ▲ +232.4%
2019 0.70x NT$102.55 Million NT$146.84 Million ▼ -66.1%
2018 2.06x NT$285.18 Million NT$138.56 Million ▼ -19.1%
2017 2.54x NT$293.28 Million NT$115.25 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.