Elite Material Co Ltd Cash Flow Quality Index

Latest as of June 2026: 0.24x

Elite Material Co Ltd cash flow quality index. Elite Material Co Ltd (2383) has a Cash Flow Quality Index of 0.24x as of June 2026. Operating cash flow of NT$2.34 Billion is below net income of NT$9.87 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore Elite Material Co Ltd (2383) cash flow to debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.24x
Operating CF / Net Income

Operating Cash Flow

NT$2.34 Billion
TWD

Net Income

NT$9.87 Billion
TWD

Data as of

Jun 2026
Most recent filing

Cash Flow Quality Index of Elite Material Co Ltd (2004–2025)

Cash flow quality index of Elite Material Co Ltd from 2004 to 2025. Historical Cash Flow Quality Index for Elite Material Co Ltd across 22 annual periods. Values consistently above 1.0x indicate high-quality earnings. See 2383 equity to assets ratio to measure how much of total assets are equity-financed.

Elite Material Co Ltd Cash Flow Quality Index by Year (2004–2025)

Elite Material Co Ltd cash flow quality index by year from 2004 to 2025. Year-by-year earnings quality comparison for Elite Material Co Ltd. For the full cash flow conversion analysis, see Elite Material Co Ltd cash flow conversion.

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 —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.