Lingsen Precision Industries Ltd Cash Flow Quality Index

Latest as of March 2026: -1.82x

Lingsen Precision Industries Ltd cash flow quality index. Lingsen Precision Industries Ltd (2369) has a Cash Flow Quality Index of -1.82x as of March 2026. Operating cash flow of NT$-65.07 Million is below net income of NT$35.72 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 2369 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-1.82x
Operating CF / Net Income

Operating Cash Flow

NT$-65.07 Million
TWD

Net Income

NT$35.72 Million
TWD

Data as of

Mar 2026
Most recent filing

Cash Flow Quality Index of Lingsen Precision Industries Ltd (2003–2022)

Cash flow quality index of Lingsen Precision Industries Ltd from 2003 to 2022. Historical Cash Flow Quality Index for Lingsen Precision Industries Ltd across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. See 2369 equity financing ratio to measure how much of total assets are equity-financed.

Lingsen Precision Industries Ltd Cash Flow Quality Index by Year (2003–2022)

Lingsen Precision Industries Ltd cash flow quality index by year from 2003 to 2022. Year-by-year earnings quality comparison for Lingsen Precision Industries Ltd. For the full cash flow conversion analysis, see Lingsen Precision Industries Ltd cash flow conversion.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2022 5.39x NT$1.12 Billion NT$207.29 Million ▲ +341.6%
2021 1.22x NT$1.26 Billion NT$1.04 Billion ▼ -81.9%
2017 6.74x NT$1.35 Billion NT$199.71 Million ▲ +106.9%
2016 3.26x NT$675.46 Million NT$207.32 Million ▼ -19.7%
2014 4.06x NT$1.01 Billion NT$247.92 Million ▲ +11.2%
2013 3.65x NT$1.55 Billion NT$425.34 Million ▼ -2.5%
2012 3.74x NT$1.41 Billion NT$377.75 Million ▲ +38.0%
2011 2.71x NT$1.10 Billion NT$406.82 Million ▲ +15.7%
2010 2.34x NT$1.84 Billion NT$787.41 Million ▼ -52.6%
2009 4.95x NT$1.20 Billion NT$243.51 Million ▼ -15.2%
2008 5.83x NT$1.38 Billion NT$237.25 Million ▲ +30.5%
2007 4.47x NT$1.32 Billion NT$294.78 Million ▼ -16.7%
2006 5.36x NT$934.23 Million NT$174.21 Million ▲ +47.2%
2004 3.64x NT$1.37 Billion NT$376.38 Million ▲ +55.9%
2003 2.34x NT$863.14 Million NT$369.27 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.