Pacific Construction Co Ltd (2506) — Cash Flow Quality Index

Latest as of March 2026: 2.91x

Pacific Construction Co Ltd (2506) has a Cash Flow Quality Index of 2.91x as of March 2026. Operating cash flow of NT$132.83 Million exceeds net income of NT$45.67 Million, indicating high earnings quality where cash backs reported profits. Explore how well can Pacific Construction Co Ltd service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

2.91x
Operating CF / Net Income

Operating Cash Flow

NT$132.83 Million
TWD

Net Income

NT$45.67 Million
TWD

Data as of

Mar 2026
Most recent filing

Pacific Construction Co Ltd Cash Flow Quality Index (2003–2025)

Historical Cash Flow Quality Index for Pacific Construction Co Ltd across 18 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Pacific Construction Co Ltd.

Annual Cash Flow Quality Index for Pacific Construction Co Ltd (2003–2025)

Year-by-year earnings quality comparison for Pacific Construction Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 -0.82x NT$-146.13 Million NT$178.07 Million ▼ -650.9%
2024 0.15x NT$151.90 Million NT$1.02 Billion ▼ -98.2%
2023 8.21x NT$356.87 Million NT$43.49 Million ▲ +1849.8%
2022 -0.47x NT$-390.17 Million NT$832.02 Million ▼ -134.4%
2021 1.36x NT$221.65 Million NT$162.58 Million ▼ -94.0%
2020 22.74x NT$1.54 Billion NT$67.81 Million ▲ +19347.9%
2018 0.12x NT$36.72 Million NT$314.03 Million ▲ +104.1%
2017 -2.84x NT$-492.96 Million NT$173.30 Million ▼ -251.1%
2016 1.88x NT$539.43 Million NT$286.54 Million ▲ +281.9%
2015 -1.04x NT$-279.06 Million NT$269.56 Million ▼ -246.6%
2014 0.71x NT$426.66 Million NT$604.18 Million ▲ +14.6%
2013 0.62x NT$509.52 Million NT$827.01 Million ▲ +209.3%
2012 -0.56x NT$-142.15 Million NT$252.18 Million ▼ -239.0%
2011 0.41x NT$393.41 Million NT$970.04 Million ▼ -15.0%
2010 0.48x NT$320.43 Million NT$671.42 Million ▲ +22.5%
2009 0.39x NT$155.30 Million NT$398.65 Million ▼ -68.2%
2007 1.23x NT$66.89 Million NT$54.53 Million ▲ +46.4%
2003 0.84x NT$1.94 Billion NT$2.32 Billion —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.