Eslite Spectrum (2926) — Cash Flow Quality Index
Eslite Spectrum (2926) has a Cash Flow Quality Index of 57.44x as of December 2025. Operating cash flow of NT$550.61 Million exceeds net income of NT$9.59 Million, indicating high earnings quality where cash backs reported profits. Explore long-term investment intensity of Eslite Spectrum to see how much of total assets are deployed in long-term investments.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Eslite Spectrum Cash Flow Quality Index (2015–2025)
Historical Cash Flow Quality Index for Eslite Spectrum across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 2926 intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Cash Flow Quality Index for Eslite Spectrum (2015–2025)
Year-by-year earnings quality comparison for Eslite Spectrum. For live market cap and the full company financial profile, see market value of Eslite Spectrum.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 64.59x | NT$1.65 Billion | NT$25.57 Million | ▼ -47.1% |
| 2024 | 122.02x | NT$1.56 Billion | NT$12.80 Million | ▲ +945.8% |
| 2020 | 11.67x | NT$1.31 Billion | NT$112.24 Million | ▲ +51.8% |
| 2019 | 7.69x | NT$1.79 Billion | NT$233.27 Million | ▲ +298.1% |
| 2018 | 1.93x | NT$669.45 Million | NT$346.77 Million | ▲ +22.8% |
| 2017 | 1.57x | NT$664.92 Million | NT$422.78 Million | ▼ -33.7% |
| 2016 | 2.37x | NT$998.25 Million | NT$420.66 Million | ▲ +33.3% |
| 2015 | 1.78x | NT$732.54 Million | NT$411.61 Million | — |