Topco Scientific Co Ltd (5434) — Cash Flow Quality Index
Topco Scientific Co Ltd (5434) has a Cash Flow Quality Index of 0.52x as of March 2026. Operating cash flow of NT$687.71 Million is below net income of NT$1.32 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore Topco Scientific Co Ltd (5434) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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. For the full cash flow conversion analysis, see Topco Scientific Co Ltd (5434) cash conversion ratio.
Annual Cash Flow Quality Index for Topco Scientific Co Ltd (2003–2025)
Year-by-year earnings quality comparison for 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 | — |