Niko Semiconductor Co Ltd (3317) — Cash Flow Quality Index

Latest as of June 2026: 1.89x

Niko Semiconductor Co Ltd (3317) has a Cash Flow Quality Index of 1.89x as of June 2026. Operating cash flow of NT$121.93 Million exceeds net income of NT$64.48 Million, indicating high earnings quality where cash backs reported profits. Explore Niko Semiconductor Co Ltd cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.89x
Operating CF / Net Income

Operating Cash Flow

NT$121.93 Million
TWD

Net Income

NT$64.48 Million
TWD

Data as of

Jun 2026
Most recent filing

Niko Semiconductor Co Ltd Cash Flow Quality Index (2009–2025)

Historical Cash Flow Quality Index for Niko Semiconductor Co Ltd across 14 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Niko Semiconductor Co Ltd (3317) cash conversion ratio.

Annual Cash Flow Quality Index for Niko Semiconductor Co Ltd (2009–2025)

Year-by-year earnings quality comparison for Niko Semiconductor Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 2.36x NT$353.11 Million NT$149.41 Million ▲ +1737.5%
2024 0.13x NT$25.91 Million NT$201.47 Million ▼ -89.7%
2023 1.25x NT$261.67 Million NT$209.80 Million ▲ +306.8%
2022 0.31x NT$171.04 Million NT$557.90 Million ▼ -77.1%
2021 1.34x NT$599.63 Million NT$447.79 Million ▼ -14.4%
2020 1.56x NT$372.04 Million NT$237.82 Million ▲ +307.0%
2019 -0.76x NT$-189.10 Million NT$250.25 Million ▼ -149.6%
2018 1.52x NT$295.22 Million NT$193.71 Million ▼ -59.2%
2017 3.73x NT$376.24 Million NT$100.81 Million ▲ +152.8%
2016 1.48x NT$91.29 Million NT$61.82 Million ▲ +159.0%
2014 -2.50x NT$-59.66 Million NT$23.84 Million ▼ -132.5%
2013 7.71x NT$301.12 Million NT$39.08 Million ▲ +171.4%
2010 -10.80x NT$-488.39 Million NT$45.23 Million ▼ -381.0%
2009 3.84x NT$487.46 Million NT$126.84 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.