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 long-term investment intensity of Elite Material Co Ltd to see how much of total assets are deployed in long-term investments.
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 goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
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 2383 market cap overview.
| 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 | — |