Acer Inc (2353) — Cash Flow Quality Index
Latest as of September 2025:
-2.80x
Acer Inc (2353) has a Cash Flow Quality Index of -2.80x as of September 2025. Operating cash flow of NT$-3.11 Billion is below net income of NT$1.11 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore 2353 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-2.80x
Operating CF / Net Income
Operating Cash Flow
NT$-3.11 Billion
TWD
Net Income
NT$1.11 Billion
TWD
Data as of
Sep 2025
Most recent filing
Acer Inc Cash Flow Quality Index (2002–2024)
Historical Cash Flow Quality Index for Acer Inc across 19 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Acer Inc cash conversion from operations.
Annual Cash Flow Quality Index for Acer Inc (2002–2024)
Year-by-year earnings quality comparison for Acer Inc.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | -0.17x | NT$-1.52 Billion | NT$8.97 Billion | ▼ -106.6% |
| 2023 | 2.57x | NT$12.68 Billion | NT$4.93 Billion | ▲ +241.2% |
| 2022 | 0.75x | NT$5.93 Billion | NT$7.87 Billion | ▲ +79.0% |
| 2021 | 0.42x | NT$6.50 Billion | NT$15.44 Billion | ▼ -86.2% |
| 2020 | 3.06x | NT$27.22 Billion | NT$8.91 Billion | ▲ +922.0% |
| 2019 | -0.37x | NT$-1.38 Billion | NT$3.71 Billion | ▲ +25.8% |
| 2018 | -0.50x | NT$-2.13 Billion | NT$4.25 Billion | ▲ +76.6% |
| 2017 | -2.14x | NT$-7.36 Billion | NT$3.44 Billion | ▼ -109.4% |
| 2015 | -1.02x | NT$-865.57 Million | NT$846.56 Million | ▼ -147.5% |
| 2014 | 2.15x | NT$5.62 Billion | NT$2.61 Billion | ▲ +145.7% |
| 2010 | 0.88x | NT$13.24 Billion | NT$15.12 Billion | ▼ -74.0% |
| 2009 | 3.36x | NT$38.19 Billion | NT$11.35 Billion | ▲ +864.3% |
| 2008 | -0.44x | NT$-5.17 Billion | NT$11.74 Billion | ▲ +13.0% |
| 2007 | -0.51x | NT$-6.56 Billion | NT$12.96 Billion | ▼ -139.6% |
| 2006 | 1.28x | NT$13.23 Billion | NT$10.34 Billion | ▲ +52.3% |
| 2005 | 0.84x | NT$7.13 Billion | NT$8.48 Billion | ▲ +168.4% |
| 2004 | 0.31x | NT$2.20 Billion | NT$7.01 Billion | ▼ -66.8% |
| 2003 | 0.94x | NT$6.86 Billion | NT$7.27 Billion | ▲ +7.0% |
| 2002 | 0.88x | NT$7.62 Billion | NT$8.65 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.