San Fang Chemical Industry Co Ltd (1307) — Cash Flow-to-Debt Ratio
San Fang Chemical Industry Co Ltd (1307) has a Cash Flow-to-Debt Ratio of -0.02x as of June 2026, meaning its operating cash flow of NT$-200.38 Million could theoretically repay 0% of its total liabilities (NT$8.73 Billion) in one year. See how financially flexible is San Fang Chemical Industry Co Ltd to measure the company's free cash flow as a share of total liabilities.
CF-to-Debt Ratio
Operating Cash Flow
Total Liabilities
Data as of
San Fang Chemical Industry Co Ltd Cash Flow-to-Debt Ratio (2002–2025)
Historical debt coverage capacity for San Fang Chemical Industry Co Ltd across 23 annual periods. For the full cash flow conversion analysis, see San Fang Chemical Industry Co Ltd cash conversion from operations.
Annual Cash Flow-to-Debt Ratio for San Fang Chemical Industry Co Ltd (2002–2025)
Year-by-year debt coverage analysis for San Fang Chemical Industry Co Ltd. Check 1307 operating cash flow to net income to evaluate the quality of earnings relative to operating cash generation.
| Year | CF-to-Debt Ratio | Operating CF (TWD) | Total Liabilities | YoY Change |
|---|---|---|---|---|
| 2025 | 0.21x | NT$1.53 Billion | NT$7.34 Billion | ▼ -37.1% |
| 2024 | 0.33x | NT$2.34 Billion | NT$7.07 Billion | ▲ +3.2% |
| 2023 | 0.32x | NT$2.15 Billion | NT$6.69 Billion | ▲ +40.7% |
| 2022 | 0.23x | NT$1.58 Billion | NT$6.92 Billion | ▲ +433.6% |
| 2021 | -0.07x | NT$-485.11 Million | NT$7.09 Billion | ▼ -129.4% |
| 2020 | 0.23x | NT$1.74 Billion | NT$7.47 Billion | ▲ +18.8% |
| 2019 | 0.20x | NT$1.35 Billion | NT$6.87 Billion | ▲ +989.9% |
| 2018 | 0.02x | NT$113.28 Million | NT$6.31 Billion | ▼ -90.8% |
| 2017 | 0.19x | NT$1.17 Billion | NT$6.02 Billion | ▼ -48.2% |
| 2016 | 0.38x | NT$2.37 Billion | NT$6.32 Billion | ▼ -15.1% |
| 2015 | 0.44x | NT$2.48 Billion | NT$5.60 Billion | ▲ +41.2% |
| 2014 | 0.31x | NT$1.79 Billion | NT$5.72 Billion | ▲ +24.9% |
| 2013 | 0.25x | NT$1.38 Billion | NT$5.49 Billion | ▼ -26.0% |
| 2012 | 0.34x | NT$1.68 Billion | NT$4.96 Billion | ▲ +227.2% |
| 2011 | 0.10x | NT$508.13 Million | NT$4.91 Billion | ▼ -62.8% |
| 2010 | 0.28x | NT$1.05 Billion | NT$3.78 Billion | ▼ -47.2% |
| 2009 | 0.53x | NT$1.68 Billion | NT$3.18 Billion | ▲ +27.1% |
| 2008 | 0.42x | NT$1.48 Billion | NT$3.57 Billion | ▲ +40.4% |
| 2007 | 0.30x | NT$922.81 Million | NT$3.12 Billion | ▲ +53.0% |
| 2006 | 0.19x | NT$535.64 Million | NT$2.77 Billion | ▼ -56.3% |
| 2005 | 0.44x | NT$1.32 Billion | NT$2.98 Billion | ▲ +210.8% |
| 2004 | 0.14x | NT$479.75 Million | NT$3.37 Billion | ▼ -68.8% |
| 2002 | 0.46x | NT$917.38 Million | NT$2.01 Billion | — |