Pan-International Industrial Corp (2328) — Cash Flow Quality Index

Latest as of September 2025: 4.14x

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 Pan-International Industrial Corp (2328) long-term investment share to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

4.14x
Operating CF / Net Income

Operating Cash Flow

NT$714.41 Million
TWD

Net Income

NT$172.76 Million
TWD

Data as of

Sep 2025
Most recent filing

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. Check Pan-International Industrial Corp tangible equity quality to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Pan-International Industrial Corp (2000–2024)

Year-by-year earnings quality comparison for Pan-International Industrial Corp. For live market cap and the full company financial profile, see market cap of 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
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.