Elite Material Co Ltd (2383) — Cash Flow Quality Index
Elite Material Co Ltd (2383) has a Cash Flow Quality Index of 0.51x as of March 2026. Operating cash flow of NT$2.70 Billion is below net income of NT$5.34 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore Elite Material Co Ltd cash conversion from operations to assess how effectively this company generates cash.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Elite Material Co Ltd Cash Flow Quality Index (2004–2025)
Historical Cash Flow Quality Index for Elite Material Co Ltd across 22 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 2383 cash reinvestment to operating cash ratio to assess the company's total reinvestment commitment from operating cash flow.
Annual Cash Flow Quality Index for Elite Material Co Ltd (2004–2025)
Year-by-year earnings quality comparison for Elite Material Co Ltd. For live market cap and the full company financial profile, see Elite Material Co Ltd (2383) total market value.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.82x | NT$11.97 Billion | NT$14.65 Billion | ▲ +36.5% |
| 2024 | 0.60x | NT$7.26 Billion | NT$12.13 Billion | ▲ +13.7% |
| 2023 | 0.53x | NT$2.89 Billion | NT$5.49 Billion | ▼ -55.8% |
| 2022 | 1.19x | NT$7.50 Billion | NT$6.30 Billion | ▲ +104.7% |
| 2021 | 0.58x | NT$4.02 Billion | NT$6.91 Billion | ▼ -19.9% |
| 2020 | 0.73x | NT$3.52 Billion | NT$4.84 Billion | ▲ +23.8% |
| 2019 | 0.59x | NT$2.47 Billion | NT$4.20 Billion | ▼ -20.5% |
| 2018 | 0.74x | NT$2.09 Billion | NT$2.83 Billion | ▼ -2.8% |
| 2017 | 0.76x | NT$3.06 Billion | NT$4.03 Billion | ▲ +14.4% |
| 2016 | 0.66x | NT$2.60 Billion | NT$3.92 Billion | ▼ -38.1% |
| 2015 | 1.07x | NT$3.57 Billion | NT$3.33 Billion | ▼ -0.1% |
| 2014 | 1.07x | NT$1.98 Billion | NT$1.84 Billion | ▼ -11.0% |
| 2013 | 1.21x | NT$1.25 Billion | NT$1.03 Billion | ▲ +15.6% |
| 2012 | 1.04x | NT$1.18 Billion | NT$1.13 Billion | ▼ -22.4% |
| 2011 | 1.35x | NT$1.15 Billion | NT$852.04 Million | ▼ -2.9% |
| 2010 | 1.39x | NT$1.69 Billion | NT$1.22 Billion | ▼ -8.1% |
| 2009 | 1.51x | NT$1.19 Billion | NT$788.06 Million | ▲ +568.9% |
| 2008 | -0.32x | NT$-49.99 Million | NT$155.48 Million | ▼ -113.5% |
| 2007 | 2.39x | NT$1.08 Billion | NT$450.90 Million | ▲ +1521.6% |
| 2006 | 0.15x | NT$70.44 Million | NT$478.11 Million | ▼ -97.3% |
| 2005 | 5.39x | NT$501.75 Million | NT$93.05 Million | ▲ +1267.0% |
| 2004 | 0.39x | NT$89.29 Million | NT$226.35 Million | — |