AU Optronics (2409) — Cash Flow Quality Index

Latest as of December 2025: 1.02x

AU Optronics (2409) has a Cash Flow Quality Index of 1.02x as of December 2025. Operating cash flow of NT$2.93 Billion exceeds net income of NT$2.88 Billion, indicating high earnings quality where cash backs reported profits. Explore how well can AU Optronics service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.02x
Operating CF / Net Income

Operating Cash Flow

NT$2.93 Billion
TWD

Net Income

NT$2.88 Billion
TWD

Data as of

Dec 2025
Most recent filing

AU Optronics Cash Flow Quality Index (2003–2025)

Historical Cash Flow Quality Index for AU Optronics across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of AU Optronics.

Annual Cash Flow Quality Index for AU Optronics (2003–2025)

Year-by-year earnings quality comparison for AU Optronics.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 1.63x NT$11.13 Billion NT$6.84 Billion ▲ +3.1%
2021 1.58x NT$104.72 Billion NT$66.41 Billion ▼ -82.9%
2020 9.24x NT$25.75 Billion NT$2.79 Billion ▲ +157.7%
2018 3.58x NT$40.20 Billion NT$11.22 Billion ▲ +67.2%
2017 2.14x NT$84.36 Billion NT$39.36 Billion ▼ -34.7%
2016 3.28x NT$36.70 Billion NT$11.19 Billion ▼ -59.8%
2015 8.16x NT$62.00 Billion NT$7.60 Billion ▲ +157.2%
2014 3.17x NT$63.39 Billion NT$19.98 Billion ▼ -66.5%
2013 9.48x NT$49.64 Billion NT$5.24 Billion ▼ -22.6%
2010 12.25x NT$90.74 Billion NT$7.41 Billion ▲ +101.0%
2008 6.10x NT$131.91 Billion NT$21.64 Billion ▲ +119.4%
2007 2.78x NT$156.94 Billion NT$56.48 Billion ▼ -63.1%
2006 7.54x NT$68.52 Billion NT$9.09 Billion ▲ +145.2%
2005 3.07x NT$48.13 Billion NT$15.66 Billion ▲ +74.0%
2004 1.77x NT$49.32 Billion NT$27.92 Billion ▼ -25.3%
2003 2.37x NT$37.00 Billion NT$15.64 Billion —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.