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 5434 cash generation efficiency to assess how effectively this company generates cash.
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. Check 5434 cash flow reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.
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 Topco Scientific Co Ltd stock valuation.
| 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 | — |