Advanced Ceramic X (3152) — Cash Flow Quality Index

Latest as of June 2026: 1.48x

Advanced Ceramic X (3152) has a Cash Flow Quality Index of 1.48x as of June 2026. Operating cash flow of NT$141.68 Million exceeds net income of NT$95.74 Million, indicating high earnings quality where cash backs reported profits. Explore Advanced Ceramic X (3152) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.48x
Operating CF / Net Income

Operating Cash Flow

NT$141.68 Million
TWD

Net Income

NT$95.74 Million
TWD

Data as of

Jun 2026
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. For the full cash flow conversion analysis, see Advanced Ceramic X cash conversion from operations.

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

Year-by-year earnings quality comparison for Advanced Ceramic X.

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.