WIN Semiconductors (3105) — Cash Flow Quality Index
WIN Semiconductors (3105) has a Cash Flow Quality Index of -0.90x as of June 2026. Operating cash flow of NT$-877.78 Million is below net income of NT$977.10 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 3105 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.
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. For the full cash flow conversion analysis, see how efficiently does WIN Semiconductors generate cash.
Annual Cash Flow Quality Index for WIN Semiconductors (2009–2025)
Year-by-year earnings quality comparison for 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 | — |