Bestec Power Electronics Co Ltd (3308) — Cash Flow Quality Index

Latest as of March 2026: -26.17x

Bestec Power Electronics Co Ltd (3308) has a Cash Flow Quality Index of -26.17x as of March 2026. Operating cash flow of NT$-22.35 Million is below net income of NT$854.00K, suggesting accrual-heavy earnings not yet converted to cash. Explore 3308 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-26.17x
Operating CF / Net Income

Operating Cash Flow

NT$-22.35 Million
TWD

Net Income

NT$854.00K
TWD

Data as of

Mar 2026
Most recent filing

Bestec Power Electronics Co Ltd Cash Flow Quality Index (2003–2025)

Historical Cash Flow Quality Index for Bestec Power Electronics Co Ltd across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Bestec Power Electronics Co Ltd operating cash flow efficiency.

Annual Cash Flow Quality Index for Bestec Power Electronics Co Ltd (2003–2025)

Year-by-year earnings quality comparison for Bestec Power Electronics Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 0.83x NT$34.05 Million NT$40.91 Million ▲ +24.5%
2024 0.67x NT$65.23 Million NT$97.55 Million ▲ +39.3%
2023 0.48x NT$212.84 Million NT$443.30 Million ▼ -95.5%
2022 10.64x NT$374.10 Million NT$35.17 Million ▲ +175.6%
2016 3.86x NT$88.09 Million NT$22.82 Million ▼ -89.4%
2015 36.46x NT$142.09 Million NT$3.90 Million ▲ +1792.6%
2009 1.93x NT$204.48 Million NT$106.14 Million ▼ -51.5%
2007 3.97x NT$1.26 Billion NT$318.63 Million ▲ +390.5%
2006 0.81x NT$179.81 Million NT$222.16 Million ▼ -21.4%
2005 1.03x NT$229.18 Million NT$222.68 Million ▲ +301.5%
2003 0.26x NT$82.61 Million NT$322.24 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.