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$54.09 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 2540 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
JSL Construction & Development Co Ltd Cash Flow Quality Index (2013–2025)
Historical Cash Flow Quality Index for JSL Construction & Development Co Ltd across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of JSL Construction & Development Co Ltd.
Annual Cash Flow Quality Index for JSL Construction & Development Co Ltd (2013–2025)
Year-by-year earnings quality comparison for JSL Construction & Development Co Ltd.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -10.30x | NT$-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 | — |