WIN Semiconductors Cash Flow Quality Index
WIN Semiconductors 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. See 3105 FCF to total liabilities ratio to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of WIN Semiconductors (2009–2025)
Cash flow quality index of WIN Semiconductors from 2009 to 2025. Historical Cash Flow Quality Index for WIN Semiconductors across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore WIN Semiconductors cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
WIN Semiconductors Cash Flow Quality Index by Year (2009–2025)
WIN Semiconductors cash flow quality index by year from 2009 to 2025. Year-by-year earnings quality comparison for WIN Semiconductors. For the full cash flow conversion analysis, see WIN Semiconductors cash conversion from operations.
| 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 | — |