WIN Semiconductors (3105) - Cash Flow Conversion Efficiency

Latest as of December 2025: 0.034x

Based on the latest financial reports, WIN Semiconductors (3105) has a cash flow conversion efficiency ratio of 0.034x as of December 2025. Cash flow conversion efficiency measures how effectively a company's net assets (equity) generate operating cash flow. It is calculated by dividing operating cash flow (NT$1.43 Billion ≈ $45.19 Million USD) by net assets (NT$41.99 Billion ≈ $1.32 Billion USD). A higher ratio indicates that the company is more efficient at using its equity to generate cash flow from its core operations. See debt-free asset ratio of WIN Semiconductors to measure how much of total assets are equity-financed.

WIN Semiconductors - Cash Flow Conversion Efficiency Trend (2009–2025)

This chart illustrates how WIN Semiconductors's cash flow conversion efficiency has evolved over time, based on yearly financial data. Check WIN Semiconductors cash earnings quality to evaluate the quality of earnings relative to operating cash generation.

WIN Semiconductors Competitors by Cash Flow Conversion Efficiency

The table below lists competitors of WIN Semiconductors ranked by their cash flow conversion efficiency.

Company	Cash Flow Conversion Efficiency
MINISO GRP HLD.ADS/4 F:MIF	N/A
Miniso Group Holding Ltd NYSE:MNSO	0.202x
Oscar Health Inc NYSE:OSCR	0.685x
Rogers Communications Inc TO:RCI-A	0.061x
Aris Mining Corporation NYSE MKT:ARMN	0.070x
COFCO Tunhe Sugar Co Ltd SHG:600737	0.181x
Envista Holdings Corp NYSE:NVST	0.025x
Scorpio Tankers Inc NYSE:STNG	0.048x

Annual Cash Flow Conversion Efficiency for WIN Semiconductors (2009–2025)

The table below shows the annual cash flow conversion efficiency of WIN Semiconductors from 2009 to 2025. For the full company profile with market capitalisation and key ratios, see WIN Semiconductors market capitalisation.

Year	Net Assets	Operating Cash Flow	Cash Flow Conversion Efficiency	Change
2025-12-31	NT$41.99 Billion ≈ $1.32 Billion	NT$4.95 Billion ≈ $156.05 Million	0.118x	-5.79%
2024-12-31	NT$39.14 Billion ≈ $1.23 Billion	NT$4.90 Billion ≈ $154.38 Million	0.125x	+3.66%
2023-12-31	NT$35.35 Billion ≈ $1.11 Billion	NT$4.27 Billion ≈ $134.51 Million	0.121x	-28.79%
2022-12-31	NT$35.19 Billion ≈ $1.11 Billion	NT$5.97 Billion ≈ $188.04 Million	0.170x	-19.43%
2021-12-31	NT$37.12 Billion ≈ $1.17 Billion	NT$7.81 Billion ≈ $246.21 Million	0.211x	-14.09%
2020-12-31	NT$35.73 Billion ≈ $1.13 Billion	NT$8.76 Billion ≈ $275.83 Million	0.245x	-9.56%
2019-12-31	NT$29.84 Billion ≈ $940.11 Million	NT$8.08 Billion ≈ $254.70 Million	0.271x	+26.60%
2018-12-31	NT$25.60 Billion ≈ $806.68 Million	NT$5.48 Billion ≈ $172.63 Million	0.214x	-6.31%
2017-12-31	NT$25.80 Billion ≈ $812.99 Million	NT$5.89 Billion ≈ $185.69 Million	0.228x	+10.50%
2016-12-31	NT$18.32 Billion ≈ $577.11 Million	NT$3.79 Billion ≈ $119.30 Million	0.207x	-27.29%
2015-12-31	NT$17.21 Billion ≈ $542.18 Million	NT$4.89 Billion ≈ $154.15 Million	0.284x	+18.33%
2014-12-31	NT$15.94 Billion ≈ $502.19 Million	NT$3.83 Billion ≈ $120.66 Million	0.240x	-28.42%
2013-12-31	NT$14.89 Billion ≈ $469.17 Million	NT$5.00 Billion ≈ $157.48 Million	0.336x	+67.52%
2012-12-31	NT$14.43 Billion ≈ $454.47 Million	NT$2.89 Billion ≈ $91.06 Million	0.200x	+7.90%
2011-12-31	NT$10.05 Billion ≈ $316.48 Million	NT$1.87 Billion ≈ $58.77 Million	0.186x	-36.81%
2010-12-31	NT$8.87 Billion ≈ $279.58 Million	NT$2.61 Billion ≈ $82.16 Million	0.294x	+146.69%
2009-12-31	NT$6.87 Billion ≈ $216.48 Million	NT$818.59 Million ≈ $25.79 Million	0.119x	--

About WIN Semiconductors

TWO:3105 Taiwan Semiconductors

Market Cap

$3.93 Billion

NT$124.85 Billion TWD

Market Cap Rank

#4107 Global

#113 in Taiwan

Share Price

NT$294.50

Change (1 day)

+9.89%

52-Week Range

NT$84.80 - NT$617.00

All Time High

NT$617.00