Orient Semiconductor Electronics Ltd Cash Flow Quality Index

Latest as of June 2026: 0.93x

Orient Semiconductor Electronics Ltd cash flow quality index. Orient Semiconductor Electronics Ltd (2329) has a Cash Flow Quality Index of 0.93x as of June 2026. Operating cash flow of NT$381.03 Million is below net income of NT$408.19 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Orient Semiconductor Electronics Ltd cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.93x
Operating CF / Net Income

Operating Cash Flow

NT$381.03 Million
TWD

Net Income

NT$408.19 Million
TWD

Data as of

Jun 2026
Most recent filing

Cash Flow Quality Index of Orient Semiconductor Electronics Ltd (2000–2025)

Cash flow quality index of Orient Semiconductor Electronics Ltd from 2000 to 2025. Historical Cash Flow Quality Index for Orient Semiconductor Electronics Ltd across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. See 2329 equity financing ratio to measure how much of total assets are equity-financed.

Orient Semiconductor Electronics Ltd Cash Flow Quality Index by Year (2000–2025)

Orient Semiconductor Electronics Ltd cash flow quality index by year from 2000 to 2025. Year-by-year earnings quality comparison for Orient Semiconductor Electronics Ltd. For the full cash flow conversion analysis, see Orient Semiconductor Electronics Ltd operating cash flow efficiency.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 1.01x NT$1.68 Billion NT$1.66 Billion ▼ -54.4%
2024 2.22x NT$3.27 Billion NT$1.48 Billion ▲ +57.6%
2023 1.41x NT$2.65 Billion NT$1.88 Billion ▼ -10.1%
2022 1.57x NT$2.77 Billion NT$1.77 Billion ▲ +1.8%
2021 1.54x NT$2.98 Billion NT$1.94 Billion ▼ -62.7%
2019 4.12x NT$3.03 Billion NT$736.59 Million ▲ +20.7%
2016 3.41x NT$2.17 Billion NT$636.65 Million ▲ +57.4%
2015 2.17x NT$2.87 Billion NT$1.32 Billion ▲ +4.5%
2014 2.08x NT$2.12 Billion NT$1.02 Billion ▼ -89.1%
2012 19.09x NT$627.73 Million NT$32.89 Million ▼ -81.1%
2008 101.02x NT$2.02 Billion NT$19.96 Million ▲ +629.1%
2000 13.85x NT$1.44 Billion NT$103.83 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.