Orient Semiconductor Electronics Ltd (2329) — 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 debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Orient Semiconductor Electronics Ltd Cash Flow Quality Index (2000–2025)
Historical Cash Flow Quality Index for Orient Semiconductor Electronics Ltd across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Orient Semiconductor Electronics Ltd.
Annual Cash Flow Quality Index for Orient Semiconductor Electronics Ltd (2000–2025)
Year-by-year earnings quality comparison for Orient Semiconductor Electronics Ltd.
| 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 | — |