C Sun Manufacturing Ltd (2467) — Cash Flow Quality Index

Latest as of September 2025: 0.25x

C Sun Manufacturing Ltd (2467) has a Cash Flow Quality Index of 0.25x as of September 2025. Operating cash flow of NT$51.85 Million is below net income of NT$211.57 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore C Sun Manufacturing Ltd long-term investment allocation to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

0.25x
Operating CF / Net Income

Operating Cash Flow

NT$51.85 Million
TWD

Net Income

NT$211.57 Million
TWD

Data as of

Sep 2025
Most recent filing

C Sun Manufacturing Ltd Cash Flow Quality Index (2004–2024)

Historical Cash Flow Quality Index for C Sun Manufacturing Ltd across 20 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check C Sun Manufacturing Ltd tangible net worth ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for C Sun Manufacturing Ltd (2004–2024)

Year-by-year earnings quality comparison for C Sun Manufacturing Ltd. For live market cap and the full company financial profile, see C Sun Manufacturing Ltd market cap and net worth.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 1.22x NT$873.95 Million NT$719.16 Million ▼ -40.2%
2023 2.03x NT$988.09 Million NT$486.32 Million ▲ +219.0%
2022 0.64x NT$611.97 Million NT$960.76 Million ▲ +43.4%
2021 0.44x NT$388.55 Million NT$874.97 Million ▼ -81.5%
2020 2.40x NT$1.45 Billion NT$605.85 Million ▲ +147.5%
2019 0.97x NT$405.37 Million NT$418.13 Million ▲ +48.3%
2018 0.65x NT$513.24 Million NT$785.00 Million ▲ +370.3%
2017 0.14x NT$71.42 Million NT$513.79 Million ▼ -96.8%
2016 4.28x NT$864.43 Million NT$201.92 Million ▲ +1426.3%
2014 0.28x NT$79.42 Million NT$283.15 Million ▼ -63.6%
2013 0.77x NT$264.75 Million NT$343.87 Million ▼ -67.4%
2012 2.36x NT$544.76 Million NT$230.55 Million ▲ +587.2%
2011 -0.48x NT$-196.80 Million NT$405.77 Million ▼ -181.3%
2010 0.60x NT$252.83 Million NT$423.85 Million ▼ -87.6%
2009 4.82x NT$605.55 Million NT$125.69 Million ▲ +4428.4%
2008 0.11x NT$19.61 Million NT$184.27 Million ▼ -80.6%
2007 0.55x NT$138.67 Million NT$252.41 Million ▼ -3.0%
2006 0.57x NT$201.82 Million NT$356.36 Million ▼ -28.7%
2005 0.79x NT$186.66 Million NT$235.02 Million ▼ -51.0%
2004 1.62x NT$318.31 Million NT$196.32 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.