Advanced Ceramic X (3152) — Cash Flow Quality Index

Latest as of December 2025: 0.83x

Advanced Ceramic X (3152) has a Cash Flow Quality Index of 0.83x as of December 2025. Operating cash flow of NT$68.65 Million is below net income of NT$82.85 Million, suggesting accrual-heavy earnings not yet converted to cash. Also explore total assets of Advanced Ceramic X for the complete picture of this company's asset base.

Cash Flow Quality Index

0.83x
Operating CF / Net Income

Operating Cash Flow

NT$68.65 Million
TWD

Net Income

NT$82.85 Million
TWD

Data as of

Dec 2025
Most recent filing

Advanced Ceramic X Cash Flow Quality Index (2017–2025)

Historical Cash Flow Quality Index for Advanced Ceramic X across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 3152 tangible net worth ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Advanced Ceramic X (2017–2025)

Year-by-year earnings quality comparison for Advanced Ceramic X. For live market cap and the full company financial profile, see Advanced Ceramic X (3152) market capitalisation.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 0.81x NT$523.52 Million NT$650.30 Million ▼ -52.0%
2024 1.68x NT$718.25 Million NT$428.60 Million ▼ -19.4%
2023 2.08x NT$741.54 Million NT$356.54 Million ▼ -28.4%
2022 2.91x NT$1.01 Billion NT$348.83 Million ▲ +275.1%
2021 0.77x NT$995.38 Million NT$1.28 Billion ▼ -19.8%
2020 0.97x NT$1.00 Billion NT$1.04 Billion ▼ -25.7%
2019 1.30x NT$841.01 Million NT$646.66 Million ▲ +10.3%
2018 1.18x NT$893.24 Million NT$757.74 Million ▲ +0.9%
2017 1.17x NT$979.37 Million NT$838.59 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.