I Yuan Precision Ind Co Ltd Cash Flow Quality Index

Latest as of June 2026: 0.94x

I Yuan Precision Ind Co Ltd cash flow quality index. I Yuan Precision Ind Co Ltd (2235) has a Cash Flow Quality Index of 0.94x as of June 2026. Operating cash flow of NT$6.53 Million is below net income of NT$6.92 Million, suggesting accrual-heavy earnings not yet converted to cash. See how financially flexible is I Yuan Precision Ind Co Ltd to measure the company's free cash flow as a share of total liabilities.

Cash Flow Quality Index

0.94x
Operating CF / Net Income

Operating Cash Flow

NT$6.53 Million
TWD

Net Income

NT$6.92 Million
TWD

Data as of

Jun 2026
Most recent filing

Cash Flow Quality Index of I Yuan Precision Ind Co Ltd (2015–2025)

Cash flow quality index of I Yuan Precision Ind Co Ltd from 2015 to 2025. Historical Cash Flow Quality Index for I Yuan Precision Ind Co Ltd across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore I Yuan Precision Ind Co Ltd debt service capacity to assess how comfortably operating cash covers total debt obligations.

I Yuan Precision Ind Co Ltd Cash Flow Quality Index by Year (2015–2025)

I Yuan Precision Ind Co Ltd cash flow quality index by year from 2015 to 2025. Year-by-year earnings quality comparison for I Yuan Precision Ind Co Ltd. For the full cash flow conversion analysis, see I Yuan Precision Ind Co Ltd cash flow conversion.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 2.99x NT$102.52 Million NT$34.24 Million ▲ +232.9%
2024 0.90x NT$86.22 Million NT$95.85 Million ▼ -53.7%
2023 1.94x NT$168.81 Million NT$86.80 Million ▲ +34.4%
2022 1.45x NT$300.21 Million NT$207.41 Million ▼ -53.1%
2021 3.09x NT$197.40 Million NT$63.98 Million ▲ +123.9%
2020 1.38x NT$121.85 Million NT$88.43 Million ▲ +21.9%
2019 1.13x NT$156.75 Million NT$138.65 Million ▼ -41.6%
2018 1.94x NT$207.88 Million NT$107.35 Million ▼ -36.7%
2017 3.06x NT$339.38 Million NT$110.94 Million ▲ +131.7%
2016 1.32x NT$237.66 Million NT$180.03 Million ▲ +6.9%
2015 1.24x NT$245.15 Million NT$198.43 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.