JSL Construction & Development Co Ltd (2540) — Cash Flow Quality Index
JSL Construction & Development Co Ltd (2540) has a Cash Flow Quality Index of -16.67x as of December 2025. Operating cash flow of NT$-901.54 Million is below net income of NT$54.09 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 2540 cash generation efficiency to assess how effectively this company generates cash.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
JSL Construction & Development Co Ltd Cash Flow Quality Index (2013–2025)
Historical Cash Flow Quality Index for JSL Construction & Development Co Ltd across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 2540 total capital reinvestment ratio to assess the company's total reinvestment commitment from operating cash flow.
Annual Cash Flow Quality Index for JSL Construction & Development Co Ltd (2013–2025)
Year-by-year earnings quality comparison for JSL Construction & Development Co Ltd. For live market cap and the full company financial profile, see JSL Construction & Development Co Ltd (2540) total market value.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -10.30x | NT$-8.20 Billion | NT$796.19 Million | ▼ -491.6% |
| 2024 | -1.74x | NT$-4.53 Billion | NT$2.60 Billion | ▼ -3.7% |
| 2023 | -1.68x | NT$-3.33 Billion | NT$1.98 Billion | ▲ +75.7% |
| 2022 | -6.91x | NT$-4.16 Billion | NT$602.95 Million | ▼ -583.2% |
| 2021 | -1.01x | NT$-1.53 Billion | NT$1.51 Billion | ▼ -145.1% |
| 2020 | -0.41x | NT$-491.26 Million | NT$1.19 Billion | ▲ +25.1% |
| 2019 | -0.55x | NT$-157.96 Million | NT$286.75 Million | ▲ +69.1% |
| 2018 | -1.78x | NT$-426.25 Million | NT$239.36 Million | ▲ +78.0% |
| 2017 | -8.09x | NT$-629.40 Million | NT$77.77 Million | ▼ -31.0% |
| 2016 | -6.18x | NT$-2.07 Billion | NT$335.59 Million | ▲ +19.7% |
| 2015 | -7.70x | NT$-1.93 Billion | NT$251.12 Million | ▲ +59.0% |
| 2014 | -18.75x | NT$-1.46 Billion | NT$77.74 Million | ▼ -920.3% |
| 2013 | -1.84x | NT$-367.63 Million | NT$200.05 Million | — |