Pan-International Industrial Corp (2328) — Cash Flow Quality Index
Pan-International Industrial Corp (2328) has a Cash Flow Quality Index of 4.14x as of September 2025. Operating cash flow of NT$714.41 Million exceeds net income of NT$172.76 Million, indicating high earnings quality where cash backs reported profits. Explore 2328 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
Pan-International Industrial Corp Cash Flow Quality Index (2000–2024)
Historical Cash Flow Quality Index for Pan-International Industrial Corp across 24 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 2328 cash flow conversion.
Annual Cash Flow Quality Index for Pan-International Industrial Corp (2000–2024)
Year-by-year earnings quality comparison for Pan-International Industrial Corp.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 0.94x | NT$973.46 Million | NT$1.04 Billion | ▼ -73.4% |
| 2023 | 3.53x | NT$4.44 Billion | NT$1.26 Billion | ▲ +267.1% |
| 2022 | 0.96x | NT$1.27 Billion | NT$1.32 Billion | ▲ +653.2% |
| 2021 | 0.13x | NT$197.78 Million | NT$1.55 Billion | ▼ -91.2% |
| 2020 | 1.45x | NT$1.73 Billion | NT$1.19 Billion | ▼ -9.9% |
| 2019 | 1.61x | NT$2.46 Billion | NT$1.53 Billion | ▲ +100.2% |
| 2018 | 0.80x | NT$1.42 Billion | NT$1.76 Billion | ▲ +769.1% |
| 2017 | -0.12x | NT$-135.08 Million | NT$1.12 Billion | ▼ -111.2% |
| 2016 | 1.07x | NT$1.55 Billion | NT$1.45 Billion | ▲ +403.5% |
| 2015 | -0.35x | NT$-258.01 Million | NT$732.28 Million | ▼ -112.2% |
| 2014 | 2.88x | NT$1.70 Billion | NT$589.14 Million | ▲ +115.5% |
| 2013 | 1.34x | NT$923.08 Million | NT$690.46 Million | ▲ +1090.6% |
| 2012 | 0.11x | NT$65.20 Million | NT$580.62 Million | ▼ -62.2% |
| 2010 | 0.30x | NT$139.55 Million | NT$469.81 Million | ▼ -87.7% |
| 2009 | 2.42x | NT$1.82 Billion | NT$753.69 Million | ▲ +83.4% |
| 2008 | 1.32x | NT$1.10 Billion | NT$837.62 Million | ▲ +19.1% |
| 2007 | 1.11x | NT$1.37 Billion | NT$1.24 Billion | ▲ +315.2% |
| 2006 | 0.27x | NT$216.76 Million | NT$813.13 Million | ▼ -83.8% |
| 2005 | 1.65x | NT$1.29 Billion | NT$783.62 Million | ▲ +17.8% |
| 2004 | 1.40x | NT$1.01 Billion | NT$719.87 Million | ▼ -17.7% |
| 2003 | 1.70x | NT$643.47 Million | NT$378.74 Million | ▼ -50.9% |
| 2002 | 3.46x | NT$608.40 Million | NT$175.86 Million | ▼ -74.2% |
| 2001 | 13.40x | NT$1.89 Billion | NT$140.92 Million | ▲ +687.1% |
| 2000 | 1.70x | NT$264.94 Million | NT$155.64 Million | — |