Topco Scientific Co Ltd Cash Flow Quality Index
Topco Scientific Co Ltd cash flow quality index. Topco Scientific Co Ltd (5434) has a Cash Flow Quality Index of 0.33x as of June 2026. Operating cash flow of NT$507.94 Million is below net income of NT$1.54 Billion, suggesting accrual-heavy earnings not yet converted to cash. See financial flexibility index of Topco Scientific Co Ltd to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of Topco Scientific Co Ltd (2003–2025)
Cash flow quality index of Topco Scientific Co Ltd from 2003 to 2025. Historical Cash Flow Quality Index for Topco Scientific Co Ltd across 23 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore 5434 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Topco Scientific Co Ltd Cash Flow Quality Index by Year (2003–2025)
Topco Scientific Co Ltd cash flow quality index by year from 2003 to 2025. Year-by-year earnings quality comparison for Topco Scientific Co Ltd. For the full cash flow conversion analysis, see 5434 cash flow conversion.
| 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 | — |