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 2926 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
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. For the full cash flow conversion analysis, see Eslite Spectrum (2926) cash conversion ratio.
Annual Cash Flow Quality Index for Eslite Spectrum (2015–2025)
Year-by-year earnings quality comparison for 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 | — |