SDI Corp (2351) — Cash Flow Quality Index
Latest as of December 2025:
3.82x
SDI Corp (2351) has a Cash Flow Quality Index of 3.82x as of December 2025. Operating cash flow of NT$556.79 Million exceeds net income of NT$145.68 Million, indicating high earnings quality where cash backs reported profits. Explore 2351 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
3.82x
Operating CF / Net Income
Operating Cash Flow
NT$556.79 Million
TWD
Net Income
NT$145.68 Million
TWD
Data as of
Dec 2025
Most recent filing
SDI Corp Cash Flow Quality Index (2003–2025)
Historical Cash Flow Quality Index for SDI Corp across 23 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see SDI Corp (2351) cash flow conversion.
Annual Cash Flow Quality Index for SDI Corp (2003–2025)
Year-by-year earnings quality comparison for SDI Corp.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 3.84x | NT$1.17 Billion | NT$303.19 Million | ▲ +189.7% |
| 2024 | 1.33x | NT$1.19 Billion | NT$896.55 Million | ▼ -42.9% |
| 2023 | 2.32x | NT$1.73 Billion | NT$742.76 Million | ▲ +47.8% |
| 2022 | 1.57x | NT$2.00 Billion | NT$1.27 Billion | ▲ +252.6% |
| 2021 | 0.45x | NT$520.58 Million | NT$1.17 Billion | ▼ -78.5% |
| 2020 | 2.07x | NT$1.07 Billion | NT$514.57 Million | ▲ +40.1% |
| 2019 | 1.48x | NT$1.03 Billion | NT$694.60 Million | ▲ +3.2% |
| 2018 | 1.43x | NT$1.64 Billion | NT$1.14 Billion | ▲ +82.1% |
| 2017 | 0.79x | NT$770.82 Million | NT$978.91 Million | ▼ -47.6% |
| 2016 | 1.50x | NT$1.51 Billion | NT$1.00 Billion | ▼ -27.7% |
| 2015 | 2.08x | NT$1.65 Billion | NT$791.97 Million | ▲ +34.9% |
| 2014 | 1.54x | NT$1.52 Billion | NT$988.71 Million | ▼ -1.0% |
| 2013 | 1.56x | NT$1.08 Billion | NT$690.35 Million | ▼ -60.0% |
| 2012 | 3.89x | NT$1.31 Billion | NT$335.66 Million | ▲ +30.5% |
| 2011 | 2.98x | NT$593.25 Million | NT$198.80 Million | ▲ +595.3% |
| 2010 | 0.43x | NT$303.44 Million | NT$706.95 Million | ▼ -90.6% |
| 2009 | 4.55x | NT$1.56 Billion | NT$343.83 Million | ▼ -29.6% |
| 2008 | 6.46x | NT$809.78 Million | NT$125.34 Million | ▲ +627.5% |
| 2007 | 0.89x | NT$469.26 Million | NT$528.36 Million | ▼ -37.7% |
| 2006 | 1.42x | NT$809.51 Million | NT$568.17 Million | ▼ -15.5% |
| 2005 | 1.69x | NT$408.24 Million | NT$242.06 Million | ▲ +193.3% |
| 2004 | 0.58x | NT$176.87 Million | NT$307.55 Million | ▼ -59.4% |
| 2003 | 1.42x | NT$180.78 Million | NT$127.64 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.