ASM Pacific Technology Limited (AY7A) — Cash Flow Quality Index

Latest as of December 2025: 0.27x

ASM Pacific Technology Limited (AY7A) has a Cash Flow Quality Index of 0.27x as of December 2025. Operating cash flow of €242.52 Million is below net income of €902.03 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore AY7A operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.27x
Operating CF / Net Income

Operating Cash Flow

€242.52 Million
EUR

Net Income

€902.03 Million
EUR

Data as of

Dec 2025
Most recent filing

ASM Pacific Technology Limited Cash Flow Quality Index (2016–2025)

Historical Cash Flow Quality Index for ASM Pacific Technology Limited across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see ASM Pacific Technology Limited cash flow conversion.

Annual Cash Flow Quality Index for ASM Pacific Technology Limited (2016–2025)

Year-by-year earnings quality comparison for ASM Pacific Technology Limited.

Year Quality Index Operating CF (EUR) Net Income YoY Change
2025 0.27x €242.52 Million €902.03 Million ▼ -90.9%
2024 2.95x €1.02 Billion €345.26 Million ▼ -10.0%
2023 3.28x €2.35 Billion €715.35 Million ▲ +192.3%
2022 1.12x €2.94 Billion €2.62 Billion ▲ +40.0%
2021 0.80x €2.54 Billion €3.17 Billion ▼ -51.4%
2020 1.65x €2.68 Billion €1.62 Billion ▼ -63.9%
2019 4.58x €2.83 Billion €619.25 Million ▲ +422.1%
2018 0.88x €1.94 Billion €2.22 Billion ▲ +52.2%
2017 0.58x €1.62 Billion €2.82 Billion ▼ -56.9%
2016 1.34x €1.96 Billion €1.46 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.