Delpha Construction Co Ltd (2530) — Cash Flow Quality Index

Latest as of September 2025: 0.96x

Delpha Construction Co Ltd (2530) has a Cash Flow Quality Index of 0.96x as of September 2025. Operating cash flow of NT$780.28 Million is below net income of NT$815.62 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 2530 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.96x
Operating CF / Net Income

Operating Cash Flow

NT$780.28 Million
TWD

Net Income

NT$815.62 Million
TWD

Data as of

Sep 2025
Most recent filing

Delpha Construction Co Ltd Cash Flow Quality Index (2009–2025)

Historical Cash Flow Quality Index for Delpha Construction Co Ltd across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Delpha Construction Co Ltd (2530) cash flow conversion.

Annual Cash Flow Quality Index for Delpha Construction Co Ltd (2009–2025)

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

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 0.90x NT$1.91 Billion NT$2.13 Billion ▲ +186.7%
2024 -1.03x NT$-2.10 Billion NT$2.03 Billion ▲ +78.7%
2023 -4.85x NT$-2.48 Billion NT$511.04 Million ▲ +30.6%
2022 -6.99x NT$-2.83 Billion NT$404.24 Million ▼ -140.1%
2018 17.43x NT$604.08 Million NT$34.66 Million ▲ +2627.9%
2016 -0.69x NT$-327.73 Million NT$475.38 Million ▼ -120.3%
2015 3.40x NT$2.45 Billion NT$721.01 Million ▲ +170.0%
2012 -4.86x NT$-207.18 Million NT$42.61 Million ▲ +39.4%
2011 -8.02x NT$-2.05 Billion NT$256.08 Million ▼ -1364.7%
2010 0.63x NT$367.22 Million NT$578.81 Million ▼ -57.4%
2009 1.49x NT$498.68 Million NT$335.18 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.