Mospec Semiconductor Corp (2434) — Cash Flow Quality Index
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$17.30 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Mospec Semiconductor Corp debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Mospec Semiconductor Corp Cash Flow Quality Index (2002–2025)
Historical Cash Flow Quality Index for Mospec Semiconductor Corp across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Mospec Semiconductor Corp.
Annual Cash Flow Quality Index for Mospec Semiconductor Corp (2002–2025)
Year-by-year earnings quality comparison for Mospec Semiconductor Corp.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -63.22x | NT$-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 | — |