Topco Scientific Co Ltd (5434) — Cash Flow Quality Index

Latest as of December 2025: 1.23x

Topco Scientific Co Ltd (5434) has a Cash Flow Quality Index of 1.23x as of December 2025. Operating cash flow of NT$1.51 Billion exceeds net income of NT$1.22 Billion, indicating high earnings quality where cash backs reported profits. Explore Topco Scientific Co Ltd long-term investment intensity to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

1.23x
Operating CF / Net Income

Operating Cash Flow

NT$1.51 Billion
TWD

Net Income

NT$1.22 Billion
TWD

Data as of

Dec 2025
Most recent filing

Topco Scientific Co Ltd Cash Flow Quality Index (2003–2025)

Historical Cash Flow Quality Index for Topco Scientific Co Ltd across 23 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check tangible net worth ratio of Topco Scientific Co Ltd to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Topco Scientific Co Ltd (2003–2025)

Year-by-year earnings quality comparison for Topco Scientific Co Ltd. For live market cap and the full company financial profile, see market cap of Topco Scientific Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 1.22x NT$5.08 Billion NT$4.18 Billion ▲ +10.0%
2024 1.10x NT$5.23 Billion NT$4.73 Billion ▲ +93.3%
2023 0.57x NT$1.62 Billion NT$2.84 Billion ▼ -23.8%
2022 0.75x NT$3.18 Billion NT$4.24 Billion ▼ -12.1%
2021 0.85x NT$2.60 Billion NT$3.04 Billion ▲ +9.0%
2020 0.78x NT$2.01 Billion NT$2.56 Billion ▼ -1.5%
2019 0.80x NT$1.76 Billion NT$2.21 Billion ▲ +30.7%
2018 0.61x NT$1.09 Billion NT$1.79 Billion ▼ -2.5%
2017 0.62x NT$823.67 Million NT$1.32 Billion ▼ -45.7%
2016 1.15x NT$1.73 Billion NT$1.51 Billion ▲ +96.7%
2015 0.59x NT$710.06 Million NT$1.21 Billion ▼ -41.3%
2014 1.00x NT$1.05 Billion NT$1.05 Billion ▲ +40.4%
2013 0.71x NT$693.93 Million NT$978.60 Million ▼ -52.5%
2012 1.49x NT$1.20 Billion NT$806.14 Million ▲ +129.7%
2011 0.65x NT$604.31 Million NT$930.19 Million ▼ -40.3%
2010 1.09x NT$715.28 Million NT$657.74 Million ▼ -69.6%
2009 3.58x NT$1.23 Billion NT$344.63 Million ▲ +362.9%
2008 0.77x NT$238.35 Million NT$308.38 Million ▲ +624.9%
2007 0.11x NT$65.53 Million NT$614.60 Million ▼ -69.1%
2006 0.35x NT$150.26 Million NT$435.02 Million ▼ -43.3%
2005 0.61x NT$240.00 Million NT$393.80 Million ▼ -62.6%
2004 1.63x NT$604.18 Million NT$370.34 Million ▲ +2632.0%
2003 0.06x NT$24.38 Million NT$408.22 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.