Formosa Optical Technology Co Ltd (5312) - Cash Flow Conversion Efficiency
Based on the latest financial reports, Formosa Optical Technology Co Ltd (5312) has a cash flow conversion efficiency ratio of 0.085x 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$318.52 Million ≈ $10.04 Million USD) by net assets (NT$3.73 Billion ≈ $117.47 Million USD). A higher ratio indicates that the company is more efficient at using its equity to generate cash flow from its core operations.
Formosa Optical Technology Co Ltd - Cash Flow Conversion Efficiency Trend (2002–2025)
This chart illustrates how Formosa Optical Technology Co Ltd's cash flow conversion efficiency has evolved over time, based on yearly financial data. Read Formosa Optical Technology Co Ltd balance sheet liabilities for a breakdown of total debt and financial obligations.
Formosa Optical Technology Co Ltd Competitors by Cash Flow Conversion Efficiency
The table below lists competitors of Formosa Optical Technology Co Ltd ranked by their cash flow conversion efficiency.
| Company | Cash Flow Conversion Efficiency |
|---|---|
|
Smurfit Westrock Plc
LSE:SWR
|
0.065x |
|
Allgeier SE
XETRA:AEIN
|
0.088x |
|
Daedong Ind
KO:000490
|
-0.027x |
|
Maschinenfabrik Berthold Hermle AG
F:MBH3
|
0.092x |
|
CoreCard Corp
NYSE:CCRD
|
0.112x |
|
Summit Securities Limited
NSE:SUMMITSEC
|
0.008x |
|
Dollar Industries Limited
NSE:DOLLAR
|
0.014x |
|
H&R GmbH & Co. KGaA
XETRA:2HRA
|
0.054x |
Annual Cash Flow Conversion Efficiency for Formosa Optical Technology Co Ltd (2002–2025)
The table below shows the annual cash flow conversion efficiency of Formosa Optical Technology Co Ltd from 2002 to 2025. For the full company profile with market capitalisation and key ratios, see Formosa Optical Technology Co Ltd stock valuation.
| Year | Net Assets | Operating Cash Flow | Cash Flow Conversion Efficiency | Change |
|---|---|---|---|---|
| 2025-12-31 | NT$3.73 Billion ≈ $117.47 Million |
NT$833.62 Million ≈ $26.26 Million |
0.224x | -4.51% |
| 2024-12-31 | NT$3.48 Billion ≈ $109.60 Million |
NT$814.46 Million ≈ $25.66 Million |
0.234x | -23.20% |
| 2023-12-31 | NT$2.96 Billion ≈ $93.37 Million |
NT$903.51 Million ≈ $28.47 Million |
0.305x | +14.27% |
| 2022-12-31 | NT$2.60 Billion ≈ $81.88 Million |
NT$693.35 Million ≈ $21.84 Million |
0.267x | +4.25% |
| 2021-12-31 | NT$2.65 Billion ≈ $83.46 Million |
NT$677.86 Million ≈ $21.36 Million |
0.256x | +4.07% |
| 2020-12-31 | NT$2.61 Billion ≈ $82.12 Million |
NT$640.92 Million ≈ $20.19 Million |
0.246x | -0.11% |
| 2019-12-31 | NT$2.54 Billion ≈ $79.88 Million |
NT$624.19 Million ≈ $19.67 Million |
0.246x | +26.08% |
| 2018-12-31 | NT$2.38 Billion ≈ $75.12 Million |
NT$465.55 Million ≈ $14.67 Million |
0.195x | +18.60% |
| 2017-12-31 | NT$2.32 Billion ≈ $73.23 Million |
NT$382.67 Million ≈ $12.06 Million |
0.165x | +2.78% |
| 2016-12-31 | NT$2.30 Billion ≈ $72.52 Million |
NT$368.69 Million ≈ $11.62 Million |
0.160x | +39.53% |
| 2015-12-31 | NT$2.26 Billion ≈ $71.29 Million |
NT$259.77 Million ≈ $8.18 Million |
0.115x | -25.76% |
| 2014-12-31 | NT$2.14 Billion ≈ $67.27 Million |
NT$330.15 Million ≈ $10.40 Million |
0.155x | +105.81% |
| 2013-12-31 | NT$1.98 Billion ≈ $62.23 Million |
NT$148.39 Million ≈ $4.68 Million |
0.075x | -49.40% |
| 2012-12-31 | NT$1.64 Billion ≈ $51.53 Million |
NT$242.81 Million ≈ $7.65 Million |
0.148x | +52.99% |
| 2011-12-31 | NT$1.23 Billion ≈ $38.61 Million |
NT$118.93 Million ≈ $3.75 Million |
0.097x | -57.79% |
| 2010-12-31 | NT$1.03 Billion ≈ $32.43 Million |
NT$236.68 Million ≈ $7.46 Million |
0.230x | -12.46% |
| 2009-12-31 | NT$935.17 Million ≈ $29.46 Million |
NT$245.61 Million ≈ $7.74 Million |
0.263x | +39.60% |
| 2008-12-31 | NT$922.41 Million ≈ $29.06 Million |
NT$173.54 Million ≈ $5.47 Million |
0.188x | +111.70% |
| 2007-12-31 | NT$844.47 Million ≈ $26.61 Million |
NT$75.05 Million ≈ $2.36 Million |
0.089x | -31.37% |
| 2006-12-31 | NT$862.43 Million ≈ $27.17 Million |
NT$111.68 Million ≈ $3.52 Million |
0.129x | -48.22% |
| 2005-12-31 | NT$753.57 Million ≈ $23.74 Million |
NT$188.46 Million ≈ $5.94 Million |
0.250x | +0.85% |
| 2004-12-31 | NT$648.48 Million ≈ $20.43 Million |
NT$160.81 Million ≈ $5.07 Million |
0.248x | +17.27% |
| 2003-12-31 | NT$564.46 Million ≈ $17.78 Million |
NT$119.36 Million ≈ $3.76 Million |
0.211x | -19.87% |
| 2002-12-31 | NT$447.89 Million ≈ $14.11 Million |
NT$118.20 Million ≈ $3.72 Million |
0.264x | -- |
About Formosa Optical Technology Co Ltd
Formosa Optical Technology Co.,Ltd. provides eyecare products in Taiwan. The company provides optical glasses, sunglasses, contact transparent lenses, and color contact lenses. It offers optometry equipment. The company was founded in 1976 and is based in New Taipei City, Taiwan.