Qisda Corp (2352) — Cash Flow Quality Index
Latest as of March 2026:
-11.55x
Qisda Corp (2352) has a Cash Flow Quality Index of -11.55x as of March 2026. Operating cash flow of NT$-4.33 Billion is below net income of NT$375.25 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 2352 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-11.55x
Operating CF / Net Income
Operating Cash Flow
NT$-4.33 Billion
TWD
Net Income
NT$375.25 Million
TWD
Data as of
Mar 2026
Most recent filing
Qisda Corp Cash Flow Quality Index (2002–2025)
Historical Cash Flow Quality Index for Qisda Corp across 18 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see how efficiently does Qisda Corp generate cash.
Annual Cash Flow Quality Index for Qisda Corp (2002–2025)
Year-by-year earnings quality comparison for Qisda Corp.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 8.07x | NT$9.22 Billion | NT$1.14 Billion | ▲ +1036.1% |
| 2024 | 0.71x | NT$3.30 Billion | NT$4.65 Billion | ▼ -84.5% |
| 2023 | 4.57x | NT$13.61 Billion | NT$2.98 Billion | ▲ +6484.3% |
| 2022 | -0.07x | NT$-1.19 Billion | NT$16.62 Billion | ▼ -144.0% |
| 2021 | 0.16x | NT$2.11 Billion | NT$12.99 Billion | ▼ -90.8% |
| 2020 | 1.77x | NT$14.57 Billion | NT$8.21 Billion | ▲ +24.4% |
| 2019 | 1.43x | NT$8.48 Billion | NT$5.94 Billion | ▼ -10.7% |
| 2018 | 1.60x | NT$8.96 Billion | NT$5.61 Billion | ▲ +2950.8% |
| 2017 | 0.05x | NT$335.81 Million | NT$6.42 Billion | ▼ -96.8% |
| 2016 | 1.64x | NT$7.95 Billion | NT$4.84 Billion | ▼ -10.6% |
| 2015 | 1.83x | NT$5.25 Billion | NT$2.86 Billion | ▲ +228.7% |
| 2014 | -1.43x | NT$-5.26 Billion | NT$3.69 Billion | ▼ -142.4% |
| 2013 | 3.36x | NT$5.80 Billion | NT$1.73 Billion | ▲ +689.6% |
| 2010 | 0.43x | NT$1.63 Billion | NT$3.82 Billion | ▲ +120.7% |
| 2007 | -2.06x | NT$-12.26 Billion | NT$5.96 Billion | ▼ -360.5% |
| 2004 | 0.79x | NT$6.07 Billion | NT$7.69 Billion | ▲ +110.4% |
| 2003 | 0.38x | NT$2.81 Billion | NT$7.50 Billion | ▼ -74.2% |
| 2002 | 1.45x | NT$10.76 Billion | NT$7.40 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.