Mospec Semiconductor Corp (2434) — Cash Flow Quality Index

Latest as of September 2025: -0.37x

Mospec Semiconductor Corp (2434) has a Cash Flow Quality Index of -0.37x as of September 2025. Operating cash flow of NT$-6.32 Million is below net income of NT$17.30 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Mospec Semiconductor Corp strategic investment ratio to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

-0.37x
Operating CF / Net Income

Operating Cash Flow

NT$-6.32 Million
TWD

Net Income

NT$17.30 Million
TWD

Data as of

Sep 2025
Most recent filing

Mospec Semiconductor Corp Cash Flow Quality Index (2002–2025)

Historical Cash Flow Quality Index for Mospec Semiconductor Corp across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check how tangible is Mospec Semiconductor Corp's equity to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Mospec Semiconductor Corp (2002–2025)

Year-by-year earnings quality comparison for Mospec Semiconductor Corp. For live market cap and the full company financial profile, see 2434 market cap.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 -63.22x NT$-48.55 Million NT$768.00K ▼ -1342.8%
2024 -4.38x NT$-22.99 Million NT$5.25 Million ▼ -654.5%
2014 -0.58x NT$-159.95 Million NT$275.42 Million ▼ -120.8%
2007 2.79x NT$130.41 Million NT$46.76 Million ▲ +80.0%
2006 1.55x NT$54.86 Million NT$35.42 Million ▼ -33.6%
2005 2.33x NT$151.66 Million NT$65.02 Million ▲ +16.5%
2004 2.00x NT$143.51 Million NT$71.68 Million ▼ -46.4%
2003 3.74x NT$116.44 Million NT$31.15 Million ▼ -28.3%
2002 5.21x NT$173.34 Million NT$33.25 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.