Formosa Sumco Technology Corp (3532) — Cash Flow Quality Index

Latest as of September 2025: 2.45x

Formosa Sumco Technology Corp (3532) has a Cash Flow Quality Index of 2.45x as of September 2025. Operating cash flow of NT$677.60 Million exceeds net income of NT$276.44 Million, indicating high earnings quality where cash backs reported profits. Explore debt repayment capacity of Formosa Sumco Technology Corp to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

2.45x
Operating CF / Net Income

Operating Cash Flow

NT$677.60 Million
TWD

Net Income

NT$276.44 Million
TWD

Data as of

Sep 2025
Most recent filing

Formosa Sumco Technology Corp Cash Flow Quality Index (2008–2024)

Historical Cash Flow Quality Index for Formosa Sumco Technology Corp across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Formosa Sumco Technology Corp operating cash flow efficiency.

Annual Cash Flow Quality Index for Formosa Sumco Technology Corp (2008–2024)

Year-by-year earnings quality comparison for Formosa Sumco Technology Corp.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 1.20x NT$1.96 Billion NT$1.63 Billion ▲ +41.3%
2023 0.85x NT$3.65 Billion NT$4.30 Billion ▼ -58.5%
2022 2.04x NT$12.25 Billion NT$5.99 Billion ▼ -8.4%
2021 2.23x NT$3.77 Billion NT$1.69 Billion ▼ -2.1%
2020 2.28x NT$3.57 Billion NT$1.57 Billion ▲ +39.4%
2019 1.63x NT$4.36 Billion NT$2.67 Billion ▲ +45.5%
2018 1.12x NT$7.20 Billion NT$6.41 Billion ▼ -26.7%
2017 1.53x NT$4.01 Billion NT$2.62 Billion ▼ -53.5%
2016 3.30x NT$2.98 Billion NT$905.33 Million ▲ +58.1%
2015 2.08x NT$3.20 Billion NT$1.54 Billion ▼ -27.9%
2014 2.89x NT$3.72 Billion NT$1.29 Billion ▼ -40.9%
2013 4.90x NT$2.71 Billion NT$553.12 Million ▼ -82.0%
2012 27.19x NT$2.26 Billion NT$83.17 Million ▲ +79.7%
2011 15.13x NT$2.17 Billion NT$143.66 Million ▲ +121.2%
2010 6.84x NT$2.63 Billion NT$385.17 Million ▲ +329.1%
2008 1.59x NT$2.99 Billion NT$1.87 Billion —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.