WIN Semiconductors (3105) — Cash Flow Quality Index
WIN Semiconductors (3105) has a Cash Flow Quality Index of 1.39x as of December 2025. Operating cash flow of NT$1.43 Billion exceeds net income of NT$1.03 Billion, indicating high earnings quality where cash backs reported profits. Explore 3105 cash flow metrics to assess how effectively this company generates cash.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
WIN Semiconductors Cash Flow Quality Index (2009–2025)
Historical Cash Flow Quality Index for WIN Semiconductors across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check WIN Semiconductors (3105) total reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.
Annual Cash Flow Quality Index for WIN Semiconductors (2009–2025)
Year-by-year earnings quality comparison for WIN Semiconductors. For live market cap and the full company financial profile, see market value of WIN Semiconductors.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 2.92x | NT$4.95 Billion | NT$1.69 Billion | ▼ -54.2% |
| 2024 | 6.38x | NT$4.90 Billion | NT$768.13 Million | ▲ +95.1% |
| 2022 | 3.27x | NT$5.97 Billion | NT$1.83 Billion | ▲ +167.7% |
| 2021 | 1.22x | NT$7.81 Billion | NT$6.40 Billion | ▲ +11.6% |
| 2020 | 1.09x | NT$8.76 Billion | NT$8.00 Billion | ▼ -27.0% |
| 2019 | 1.50x | NT$8.08 Billion | NT$5.39 Billion | ▲ +2.2% |
| 2018 | 1.47x | NT$5.48 Billion | NT$3.73 Billion | ▲ +12.7% |
| 2017 | 1.30x | NT$5.89 Billion | NT$4.53 Billion | ▲ +33.6% |
| 2016 | 0.97x | NT$3.79 Billion | NT$3.89 Billion | ▼ -31.6% |
| 2015 | 1.42x | NT$4.89 Billion | NT$3.43 Billion | ▼ -9.6% |
| 2014 | 1.58x | NT$3.83 Billion | NT$2.43 Billion | ▼ -30.2% |
| 2013 | 2.26x | NT$5.00 Billion | NT$2.21 Billion | ▲ +28.8% |
| 2012 | 1.75x | NT$2.89 Billion | NT$1.65 Billion | ▲ +20.2% |
| 2011 | 1.46x | NT$1.87 Billion | NT$1.28 Billion | ▼ -4.4% |
| 2010 | 1.53x | NT$2.61 Billion | NT$1.71 Billion | ▲ +4.3% |
| 2009 | 1.46x | NT$818.59 Million | NT$559.44 Million | — |