Apacer Technology Inc (8271) — Cash Flow Quality Index

Latest as of September 2025: 0.31x

Apacer Technology Inc (8271) has a Cash Flow Quality Index of 0.31x as of September 2025. Operating cash flow of NT$68.00 Million is below net income of NT$219.07 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 8271 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.31x
Operating CF / Net Income

Operating Cash Flow

NT$68.00 Million
TWD

Net Income

NT$219.07 Million
TWD

Data as of

Sep 2025
Most recent filing

Apacer Technology Inc Cash Flow Quality Index (2004–2024)

Historical Cash Flow Quality Index for Apacer Technology Inc across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Apacer Technology Inc.

Annual Cash Flow Quality Index for Apacer Technology Inc (2004–2024)

Year-by-year earnings quality comparison for Apacer Technology Inc.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 -0.44x NT$-154.85 Million NT$349.01 Million ▼ -187.0%
2023 0.51x NT$381.84 Million NT$748.39 Million ▼ -79.7%
2022 2.52x NT$1.80 Billion NT$713.48 Million ▲ +552.5%
2021 -0.56x NT$-321.34 Million NT$577.27 Million ▼ -161.2%
2020 0.91x NT$337.21 Million NT$370.67 Million ▼ -51.6%
2019 1.88x NT$900.57 Million NT$478.90 Million ▼ -0.6%
2018 1.89x NT$829.71 Million NT$438.51 Million ▲ +2182.8%
2017 0.08x NT$39.21 Million NT$473.04 Million ▼ -74.2%
2016 0.32x NT$136.80 Million NT$425.21 Million ▼ -86.9%
2015 2.46x NT$691.23 Million NT$280.46 Million ▲ +646.3%
2014 0.33x NT$201.20 Million NT$609.25 Million ▼ -67.9%
2013 1.03x NT$597.51 Million NT$580.92 Million ▲ +60.2%
2012 0.64x NT$257.57 Million NT$401.15 Million ▼ -72.8%
2011 2.36x NT$625.06 Million NT$264.82 Million ▲ +132.5%
2010 1.02x NT$332.43 Million NT$327.39 Million ▲ +199.0%
2009 -1.03x NT$-313.13 Million NT$305.20 Million ▼ -197.6%
2004 1.05x NT$143.27 Million NT$136.26 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.