Wisher Industrial Co Ltd Cash Flow Quality Index

Latest as of December 2025: -14.32x

Wisher Industrial Co Ltd cash flow quality index. Wisher Industrial Co Ltd (1465) has a Cash Flow Quality Index of -14.32x as of December 2025. Operating cash flow of NT$-280.72 Million is below net income of NT$19.60 Million, suggesting accrual-heavy earnings not yet converted to cash. See how financially flexible is Wisher Industrial Co Ltd to measure the company's free cash flow as a share of total liabilities.

Cash Flow Quality Index

-14.32x
Operating CF / Net Income

Operating Cash Flow

NT$-280.72 Million
TWD

Net Income

NT$19.60 Million
TWD

Data as of

Dec 2025
Most recent filing

Cash Flow Quality Index of Wisher Industrial Co Ltd (2000–2024)

Cash flow quality index of Wisher Industrial Co Ltd from 2000 to 2024. Historical Cash Flow Quality Index for Wisher Industrial Co Ltd across 19 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore Wisher Industrial Co Ltd (1465) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Wisher Industrial Co Ltd Cash Flow Quality Index by Year (2000–2024)

Wisher Industrial Co Ltd cash flow quality index by year from 2000 to 2024. Year-by-year earnings quality comparison for Wisher Industrial Co Ltd. For the full cash flow conversion analysis, see Wisher Industrial Co Ltd (1465) cash flow conversion.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 1.82x NT$152.06 Million NT$83.34 Million ▼ -2.1%
2023 1.86x NT$107.48 Million NT$57.68 Million ▲ +95.9%
2022 0.95x NT$96.37 Million NT$101.30 Million ▲ +19730.2%
2019 0.00x NT$5.13 Million NT$1.07 Billion ▼ -99.8%
2017 3.00x NT$96.61 Million NT$32.22 Million ▲ +100.5%
2016 1.50x NT$185.77 Million NT$124.23 Million ▲ +1272.5%
2015 -0.13x NT$-19.22 Million NT$150.68 Million ▼ -147.0%
2014 0.27x NT$46.67 Million NT$172.14 Million ▼ -84.6%
2013 1.76x NT$278.89 Million NT$158.62 Million ▲ +14.6%
2012 1.53x NT$160.68 Million NT$104.77 Million ▲ +2787.9%
2011 -0.06x NT$-7.98 Million NT$139.90 Million ▼ -118.7%
2010 0.30x NT$83.19 Million NT$273.20 Million ▼ -95.5%
2009 6.76x NT$436.65 Million NT$64.56 Million ▲ +90.4%
2008 3.55x NT$193.28 Million NT$54.42 Million ▲ +4.2%
2006 3.41x NT$126.85 Million NT$37.23 Million ▲ +20.1%
2005 2.84x NT$270.58 Million NT$95.41 Million ▲ +1713.4%
2003 0.16x NT$3.75 Million NT$23.95 Million ▼ -89.1%
2002 1.44x NT$60.51 Million NT$42.05 Million ▼ -57.6%
2000 3.40x NT$436.26 Million NT$128.42 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.