Orient Semiconductor Electronics Ltd (2329) — Cash Flow Quality Index

Latest as of December 2025: 1.70x

Orient Semiconductor Electronics Ltd (2329) has a Cash Flow Quality Index of 1.70x as of December 2025. Operating cash flow of NT$818.91 Million exceeds net income of NT$481.08 Million, indicating high earnings quality where cash backs reported profits. Explore Orient Semiconductor Electronics Ltd (2329) investment intensity to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

1.70x
Operating CF / Net Income

Operating Cash Flow

NT$818.91 Million
TWD

Net Income

NT$481.08 Million
TWD

Data as of

Dec 2025
Most recent filing

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. Check Orient Semiconductor Electronics Ltd tangible equity quality to evaluate the tangible quality of the company's equity base.

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

Year-by-year earnings quality comparison for Orient Semiconductor Electronics Ltd. For live market cap and the full company financial profile, see 2329 market cap.

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.