Siward Crystal Technology Co Ltd (2484) — Cash Flow Quality Index

Latest as of December 2025: 1.77x

Siward Crystal Technology Co Ltd (2484) has a Cash Flow Quality Index of 1.77x as of December 2025. Operating cash flow of NT$108.98 Million exceeds net income of NT$61.52 Million, indicating high earnings quality where cash backs reported profits. Explore 2484 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.77x
Operating CF / Net Income

Operating Cash Flow

NT$108.98 Million
TWD

Net Income

NT$61.52 Million
TWD

Data as of

Dec 2025
Most recent filing

Siward Crystal Technology Co Ltd Cash Flow Quality Index (2003–2025)

Historical Cash Flow Quality Index for Siward Crystal Technology Co Ltd across 20 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 2484 cash flow conversion.

Annual Cash Flow Quality Index for Siward Crystal Technology Co Ltd (2003–2025)

Year-by-year earnings quality comparison for Siward Crystal Technology Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 2.39x NT$247.81 Million NT$103.66 Million ▲ +92.9%
2024 1.24x NT$242.52 Million NT$195.67 Million ▼ -29.8%
2023 1.77x NT$460.66 Million NT$260.99 Million ▲ +68.6%
2022 1.05x NT$1.03 Billion NT$983.34 Million ▲ +8.2%
2021 0.97x NT$502.39 Million NT$519.06 Million ▲ +12.1%
2020 0.86x NT$177.91 Million NT$206.02 Million ▼ -58.5%
2019 2.08x NT$316.86 Million NT$152.15 Million ▲ +17.2%
2018 1.78x NT$530.00 Million NT$298.36 Million ▲ +75.4%
2017 1.01x NT$209.04 Million NT$206.38 Million ▼ -10.0%
2016 1.13x NT$325.35 Million NT$288.95 Million ▼ -27.5%
2015 1.55x NT$515.74 Million NT$332.01 Million ▲ +17.4%
2014 1.32x NT$429.47 Million NT$324.69 Million ▼ -55.0%
2013 2.94x NT$530.10 Million NT$180.41 Million ▼ -66.0%
2010 8.63x NT$248.56 Million NT$28.79 Million ▲ +199.2%
2008 2.89x NT$383.84 Million NT$133.03 Million ▲ +68.8%
2007 1.71x NT$375.58 Million NT$219.70 Million ▼ -14.6%
2006 2.00x NT$394.94 Million NT$197.18 Million ▼ -43.2%
2005 3.52x NT$419.84 Million NT$119.13 Million ▼ -50.4%
2004 7.11x NT$220.97 Million NT$31.08 Million ▲ +1371.8%
2003 0.48x NT$40.72 Million NT$84.28 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.