Elite Advanced Laser Corp (3450) — Cash Flow Quality Index

Latest as of December 2025: 1.28x

Elite Advanced Laser Corp (3450) has a Cash Flow Quality Index of 1.28x as of December 2025. Operating cash flow of NT$607.32 Million exceeds net income of NT$474.52 Million, indicating high earnings quality where cash backs reported profits. Explore investment intensity of Elite Advanced Laser Corp to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

1.28x
Operating CF / Net Income

Operating Cash Flow

NT$607.32 Million
TWD

Net Income

NT$474.52 Million
TWD

Data as of

Dec 2025
Most recent filing

Elite Advanced Laser Corp Cash Flow Quality Index (2004–2025)

Historical Cash Flow Quality Index for Elite Advanced Laser Corp across 20 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Elite Advanced Laser Corp tangible equity quality to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Elite Advanced Laser Corp (2004–2025)

Year-by-year earnings quality comparison for Elite Advanced Laser Corp. For live market cap and the full company financial profile, see Elite Advanced Laser Corp stock valuation.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 0.92x NT$1.53 Billion NT$1.66 Billion ▼ -35.2%
2024 1.41x NT$1.83 Billion NT$1.29 Billion ▼ -21.0%
2022 1.79x NT$1.62 Billion NT$902.68 Million ▲ +55.1%
2021 1.15x NT$1.25 Billion NT$1.09 Billion ▼ -20.1%
2020 1.44x NT$1.18 Billion NT$814.84 Million ▲ +3.9%
2019 1.39x NT$1.07 Billion NT$769.49 Million ▲ +10.0%
2018 1.26x NT$1.74 Billion NT$1.38 Billion ▲ +31.5%
2017 0.96x NT$1.35 Billion NT$1.40 Billion ▼ -3.7%
2016 1.00x NT$1.92 Billion NT$1.93 Billion ▼ -3.0%
2015 1.03x NT$1.84 Billion NT$1.79 Billion ▼ -36.1%
2014 1.61x NT$1.92 Billion NT$1.19 Billion ▼ -16.2%
2013 1.92x NT$1.30 Billion NT$678.59 Million ▼ -34.0%
2012 2.91x NT$840.02 Million NT$288.87 Million ▲ +18.1%
2011 2.46x NT$741.16 Million NT$300.90 Million ▲ +117.5%
2010 1.13x NT$502.45 Million NT$443.65 Million ▼ -83.2%
2009 6.73x NT$640.67 Million NT$95.25 Million ▲ +266.1%
2008 1.84x NT$262.93 Million NT$143.13 Million ▼ -23.2%
2007 2.39x NT$490.42 Million NT$204.90 Million ▲ +53.0%
2006 1.56x NT$304.98 Million NT$194.99 Million ▲ +14.2%
2004 1.37x NT$260.71 Million NT$190.28 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.