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$54.09 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore JSL Construction & Development Co Ltd (2540) investment intensity to see how much of total assets are deployed in long-term investments.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
JSL Construction & Development Co Ltd Cash Flow Quality Index (2013–2025)
Historical Cash Flow Quality Index for JSL Construction & Development Co Ltd across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check how tangible is JSL Construction & Development Co Ltd's equity to evaluate the tangible quality of the company's equity base.
Annual Cash Flow Quality Index for JSL Construction & Development Co Ltd (2013–2025)
Year-by-year earnings quality comparison for JSL Construction & Development Co Ltd. For live market cap and the full company financial profile, see 2540 market cap.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -10.30x | NT$-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 | — |