Tower Semiconductor Ltd (TSEM) — Cash Flow Quality Index

Latest as of December 2025: 0.59x

Tower Semiconductor Ltd (TSEM) has a Cash Flow Quality Index of 0.59x as of December 2025. Operating cash flow of ILA47.25 Million is below net income of ILA80.13 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore investment intensity of Tower Semiconductor Ltd to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

0.59x
Operating CF / Net Income

Operating Cash Flow

ILA47.25 Million
ILA

Net Income

ILA80.13 Million
ILA

Data as of

Dec 2025
Most recent filing

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. Check Tower Semiconductor Ltd (TSEM) tangible net worth to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Tower Semiconductor Ltd (1994–2025)

Year-by-year earnings quality comparison for Tower Semiconductor Ltd. For live market cap and the full company financial profile, see TSEM market cap overview.

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 —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.