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 CMC Magnetics Corp (2323) long-term investment share to see how much of total assets are deployed in long-term investments.

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. Check tangible net worth ratio of CMC Magnetics Corp to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for CMC Magnetics Corp (2000–2025)

Year-by-year earnings quality comparison for CMC Magnetics Corp. For live market cap and the full company financial profile, see 2323 company net worth.

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.