Grand Hall Enterprise Co Ltd (8941) — Cash Flow Quality Index

Latest as of December 2025: 2.87x

Grand Hall Enterprise Co Ltd (8941) has a Cash Flow Quality Index of 2.87x as of December 2025. Operating cash flow of NT$68.28 Million exceeds net income of NT$23.82 Million, indicating high earnings quality where cash backs reported profits. Explore Grand Hall Enterprise Co Ltd cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

2.87x
Operating CF / Net Income

Operating Cash Flow

NT$68.28 Million
TWD

Net Income

NT$23.82 Million
TWD

Data as of

Dec 2025
Most recent filing

Grand Hall Enterprise Co Ltd Cash Flow Quality Index (2017–2025)

Historical Cash Flow Quality Index for Grand Hall Enterprise Co Ltd across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Grand Hall Enterprise Co Ltd cash flow conversion.

Annual Cash Flow Quality Index for Grand Hall Enterprise Co Ltd (2017–2025)

Year-by-year earnings quality comparison for Grand Hall Enterprise Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 1.71x NT$69.24 Million NT$40.55 Million ▼ -11.7%
2024 1.93x NT$342.12 Million NT$176.87 Million ▲ +26.7%
2023 1.53x NT$317.69 Million NT$208.08 Million ▼ -17.1%
2022 1.84x NT$395.33 Million NT$214.68 Million ▲ +92512.4%
2021 0.00x NT$236.00K NT$118.69 Million ▼ -99.9%
2020 3.10x NT$291.27 Million NT$93.88 Million ▲ +0.5%
2019 3.09x NT$162.30 Million NT$52.57 Million ▲ +362.1%
2018 0.67x NT$58.77 Million NT$87.96 Million ▲ +417.3%
2017 0.13x NT$30.58 Million NT$236.78 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.