CMC Magnetics Corp (2323) — Cash Flow Quality Index
Latest as of December 2025:
0.53x
CMC Magnetics Corp (2323) has a Cash Flow Quality Index of 0.53x as of December 2025. Operating cash flow of NT$841.18 Million is below net income of NT$1.59 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore 2323 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
0.53x
Operating CF / Net Income
Operating Cash Flow
NT$841.18 Million
TWD
Net Income
NT$1.59 Billion
TWD
Data as of
Dec 2025
Most recent filing
CMC Magnetics Corp Cash Flow Quality Index (2000–2025)
Historical Cash Flow Quality Index for CMC Magnetics Corp across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 2323 cash flow conversion.
Annual Cash Flow Quality Index for CMC Magnetics Corp (2000–2025)
Year-by-year earnings quality comparison for CMC Magnetics Corp.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -0.66x | NT$-1.33 Billion | NT$2.02 Billion | ▼ -151.7% |
| 2023 | 1.28x | NT$2.24 Billion | NT$1.75 Billion | ▲ +139.1% |
| 2021 | -3.27x | NT$-909.44 Million | NT$278.37 Million | ▼ -421.3% |
| 2020 | 1.02x | NT$233.41 Million | NT$229.55 Million | ▲ +117.4% |
| 2019 | -5.85x | NT$-992.48 Million | NT$169.59 Million | ▼ -1184.0% |
| 2018 | 0.54x | NT$273.18 Million | NT$506.03 Million | ▼ -98.9% |
| 2006 | 49.31x | NT$11.03 Billion | NT$223.62 Million | ▲ +2581.1% |
| 2003 | 1.84x | NT$12.53 Billion | NT$6.81 Billion | ▲ +0.6% |
| 2001 | 1.83x | NT$6.19 Billion | NT$3.39 Billion | ▲ +40.3% |
| 2000 | 1.30x | NT$5.55 Billion | NT$4.26 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.