Biostar Microtech International Corp (2399) — Cash Flow Quality Index

Latest as of December 2025: -1.03x

Biostar Microtech International Corp (2399) has a Cash Flow Quality Index of -1.03x as of December 2025. Operating cash flow of NT$-46.48 Million is below net income of NT$45.01 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how much of Biostar Microtech International Corp's assets are long-term investments to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

-1.03x
Operating CF / Net Income

Operating Cash Flow

NT$-46.48 Million
TWD

Net Income

NT$45.01 Million
TWD

Data as of

Dec 2025
Most recent filing

Biostar Microtech International Corp Cash Flow Quality Index (2002–2025)

Historical Cash Flow Quality Index for Biostar Microtech International Corp across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 2399 goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Biostar Microtech International Corp (2002–2025)

Year-by-year earnings quality comparison for Biostar Microtech International Corp. For live market cap and the full company financial profile, see Biostar Microtech International Corp (2399) total market value.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 -3.63x NT$-94.89 Million NT$26.16 Million ▼ -248.7%
2024 2.44x NT$68.69 Million NT$28.17 Million ▲ +138.8%
2022 -6.28x NT$-80.76 Million NT$12.85 Million ▼ -2893.5%
2021 0.22x NT$91.52 Million NT$406.84 Million ▲ +146.5%
2020 -0.48x NT$-92.98 Million NT$192.22 Million ▼ -109.8%
2019 4.94x NT$327.60 Million NT$66.26 Million ▲ +320.2%
2017 -2.25x NT$-203.52 Million NT$90.63 Million ▼ -287.3%
2013 1.20x NT$189.29 Million NT$157.92 Million ▼ -71.7%
2012 4.23x NT$414.76 Million NT$98.08 Million ▲ +1116.3%
2011 0.35x NT$106.22 Million NT$305.52 Million ▲ +207.6%
2010 -0.32x NT$-87.40 Million NT$270.44 Million ▼ -119.1%
2009 1.69x NT$688.86 Million NT$407.08 Million ▼ -10.5%
2008 1.89x NT$364.76 Million NT$192.90 Million ▲ +53.5%
2007 1.23x NT$526.41 Million NT$427.39 Million ▲ +32.0%
2006 0.93x NT$233.08 Million NT$249.81 Million ▲ +1079.3%
2003 0.08x NT$19.34 Million NT$244.43 Million ▼ -91.7%
2002 0.95x NT$128.72 Million NT$135.80 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.