Tower Semiconductor Ltd (TSEM) — Cash Flow Quality Index
Tower Semiconductor Ltd (TSEM) has a Cash Flow Quality Index of 1.95x as of June 2026. Operating cash flow of ILA176.97 Million exceeds net income of ILA90.62 Million, indicating high earnings quality where cash backs reported profits. Explore TSEM operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Tower Semiconductor Ltd Cash Flow Quality Index (1994–2025)
Historical Cash Flow Quality Index for Tower Semiconductor Ltd across 14 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Tower Semiconductor Ltd (TSEM) cash conversion ratio.
Annual Cash Flow Quality Index for Tower Semiconductor Ltd (1994–2025)
Year-by-year earnings quality comparison for Tower Semiconductor Ltd.
| Year | Quality Index | Operating CF (ILA) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.79x | ILA395.46 Million | ILA220.47 Million | ▼ -17.2% |
| 2024 | 2.17x | ILA448.68 Million | ILA207.22 Million | ▲ +65.9% |
| 2023 | 1.30x | ILA676.56 Million | ILA518.49 Million | ▼ -34.4% |
| 2022 | 1.99x | ILA529.82 Million | ILA266.47 Million | ▼ -27.3% |
| 2021 | 2.73x | ILA421.29 Million | ILA154.07 Million | ▼ -17.7% |
| 2020 | 3.32x | ILA276.56 Million | ILA83.29 Million | ▲ +0.4% |
| 2019 | 3.31x | ILA291.32 Million | ILA88.07 Million | ▲ +41.0% |
| 2018 | 2.35x | ILA312.90 Million | ILA133.38 Million | ▲ +99.0% |
| 2017 | 1.18x | ILA355.63 Million | ILA301.66 Million | ▼ -24.7% |
| 2016 | 1.57x | ILA327.47 Million | ILA209.17 Million | ▼ -26.1% |
| 1997 | 2.12x | ILA40.70 Million | ILA19.20 Million | ▼ -14.9% |
| 1996 | 2.49x | ILA24.90 Million | ILA10.00 Million | ▲ +39.2% |
| 1995 | 1.79x | ILA36.50 Million | ILA20.40 Million | ▲ +45.4% |
| 1994 | 1.23x | ILA9.60 Million | ILA7.80 Million | — |