Optotech Corp (2340) — Cash Flow Quality Index
Latest as of September 2023:
2.16x
Optotech Corp (2340) has a Cash Flow Quality Index of 2.16x as of September 2023. Operating cash flow of NT$321.44 Million exceeds net income of NT$148.59 Million, indicating high earnings quality where cash backs reported profits. Explore Optotech Corp (2340) cash flow to debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
2.16x
Operating CF / Net Income
Operating Cash Flow
NT$321.44 Million
TWD
Net Income
NT$148.59 Million
TWD
Data as of
Sep 2023
Most recent filing
Optotech Corp Cash Flow Quality Index (2007–2023)
Historical Cash Flow Quality Index for Optotech Corp across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 2340 cash generation efficiency.
Annual Cash Flow Quality Index for Optotech Corp (2007–2023)
Year-by-year earnings quality comparison for Optotech Corp.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | 1.06x | NT$317.29 Million | NT$300.44 Million | ▼ -68.8% |
| 2022 | 3.38x | NT$1.51 Billion | NT$446.78 Million | ▲ +97.2% |
| 2021 | 1.71x | NT$1.74 Billion | NT$1.01 Billion | ▲ +17.4% |
| 2020 | 1.46x | NT$904.80 Million | NT$619.76 Million | ▼ -20.9% |
| 2019 | 1.85x | NT$1.45 Billion | NT$786.59 Million | ▲ +94.6% |
| 2018 | 0.95x | NT$739.83 Million | NT$780.00 Million | ▼ -44.3% |
| 2017 | 1.70x | NT$1.38 Billion | NT$812.83 Million | ▲ +101.2% |
| 2016 | 0.85x | NT$829.99 Million | NT$981.52 Million | ▼ -30.6% |
| 2015 | 1.22x | NT$863.67 Million | NT$709.28 Million | ▼ -23.9% |
| 2014 | 1.60x | NT$1.07 Billion | NT$667.75 Million | ▲ +33.7% |
| 2013 | 1.20x | NT$620.36 Million | NT$518.20 Million | ▼ -65.8% |
| 2012 | 3.50x | NT$1.18 Billion | NT$335.99 Million | ▲ +34.8% |
| 2011 | 2.59x | NT$1.18 Billion | NT$453.40 Million | ▲ +44.4% |
| 2010 | 1.80x | NT$1.26 Billion | NT$698.74 Million | ▼ -71.0% |
| 2009 | 6.19x | NT$1.29 Billion | NT$209.27 Million | ▲ +90.5% |
| 2008 | 3.25x | NT$1.06 Billion | NT$326.16 Million | ▲ +131.5% |
| 2007 | 1.40x | NT$1.28 Billion | NT$912.02 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.