Champion Microelectronic Corp (3257) — Cash Flow Quality Index

Latest as of March 2026: 8.67x

Champion Microelectronic Corp (3257) has a Cash Flow Quality Index of 8.67x as of March 2026. Operating cash flow of NT$131.42 Million exceeds net income of NT$15.17 Million, indicating high earnings quality where cash backs reported profits. Explore debt repayment capacity of Champion Microelectronic Corp to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

8.67x
Operating CF / Net Income

Operating Cash Flow

NT$131.42 Million
TWD

Net Income

NT$15.17 Million
TWD

Data as of

Mar 2026
Most recent filing

Champion Microelectronic Corp Cash Flow Quality Index (2009–2025)

Historical Cash Flow Quality Index for Champion Microelectronic Corp across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Champion Microelectronic Corp cash flow conversion.

Annual Cash Flow Quality Index for Champion Microelectronic Corp (2009–2025)

Year-by-year earnings quality comparison for Champion Microelectronic Corp.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 1.26x NT$439.11 Million NT$349.45 Million ▲ +205.8%
2024 -1.19x NT$-281.98 Million NT$237.47 Million ▼ -182.2%
2023 1.44x NT$360.20 Million NT$249.41 Million ▲ +230.2%
2022 0.44x NT$54.41 Million NT$124.38 Million ▼ -47.5%
2021 0.83x NT$395.30 Million NT$474.51 Million ▼ -27.2%
2020 1.14x NT$315.57 Million NT$275.83 Million ▼ -21.3%
2019 1.45x NT$146.06 Million NT$100.52 Million ▲ +6.0%
2018 1.37x NT$175.66 Million NT$128.17 Million ▼ -43.6%
2017 2.43x NT$192.38 Million NT$79.12 Million ▲ +132.4%
2016 1.05x NT$142.44 Million NT$136.13 Million ▼ -39.8%
2015 1.74x NT$315.37 Million NT$181.42 Million ▲ +543.2%
2014 0.27x NT$96.48 Million NT$356.97 Million ▼ -75.4%
2013 1.10x NT$231.50 Million NT$210.52 Million ▲ +1.9%
2012 1.08x NT$124.87 Million NT$115.73 Million ▲ +139.4%
2011 0.45x NT$40.44 Million NT$89.71 Million ▼ -0.4%
2010 0.45x NT$45.67 Million NT$100.91 Million ▼ -78.2%
2009 2.08x NT$107.11 Million NT$51.61 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.