Eson Precision Ind Co Ltd (5243) — Cash Flow Quality Index

Latest as of December 2025: 3.00x

Eson Precision Ind Co Ltd (5243) has a Cash Flow Quality Index of 3.00x as of December 2025. Operating cash flow of NT$520.45 Million exceeds net income of NT$173.49 Million, indicating high earnings quality where cash backs reported profits. Explore debt repayment capacity of Eson Precision Ind Co Ltd to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

3.00x
Operating CF / Net Income

Operating Cash Flow

NT$520.45 Million
TWD

Net Income

NT$173.49 Million
TWD

Data as of

Dec 2025
Most recent filing

Eson Precision Ind Co Ltd Cash Flow Quality Index (2010–2025)

Historical Cash Flow Quality Index for Eson Precision Ind Co Ltd across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 5243 cash flow conversion.

Annual Cash Flow Quality Index for Eson Precision Ind Co Ltd (2010–2025)

Year-by-year earnings quality comparison for Eson Precision Ind Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 2.97x NT$2.20 Billion NT$741.27 Million ▲ +178.6%
2024 1.06x NT$828.95 Million NT$778.77 Million ▼ -73.6%
2023 4.04x NT$2.41 Billion NT$597.47 Million ▲ +132.2%
2022 1.74x NT$1.39 Billion NT$800.91 Million ▲ +426.9%
2021 -0.53x NT$-323.35 Million NT$607.86 Million ▼ -169.5%
2020 0.77x NT$468.74 Million NT$612.03 Million ▼ -74.9%
2019 3.05x NT$2.02 Billion NT$662.82 Million ▲ +42.5%
2018 2.14x NT$1.04 Billion NT$486.74 Million ▲ +78.2%
2017 1.20x NT$588.91 Million NT$490.14 Million ▼ -47.3%
2016 2.28x NT$996.97 Million NT$437.56 Million ▼ -22.3%
2015 2.93x NT$941.20 Million NT$320.95 Million ▲ +116.2%
2014 1.36x NT$784.48 Million NT$578.31 Million ▼ -37.0%
2013 2.15x NT$842.29 Million NT$391.21 Million ▲ +231.4%
2012 0.65x NT$152.68 Million NT$234.99 Million ▼ -84.7%
2011 4.26x NT$870.07 Million NT$204.44 Million ▲ +112.4%
2010 2.00x NT$678.00 Million NT$338.45 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.