JSW Pacific (5251) — Cash Flow Quality Index

Latest as of December 2025: -3.62x

JSW Pacific (5251) has a Cash Flow Quality Index of -3.62x as of December 2025. Operating cash flow of NT$-19.62 Million is below net income of NT$5.42 Million, suggesting accrual-heavy earnings not yet converted to cash. Also explore how large is JSW Pacific's balance sheet for the complete picture of this company's asset base.

Cash Flow Quality Index

-3.62x
Operating CF / Net Income

Operating Cash Flow

NT$-19.62 Million
TWD

Net Income

NT$5.42 Million
TWD

Data as of

Dec 2025
Most recent filing

JSW Pacific Cash Flow Quality Index (2024–2025)

Historical Cash Flow Quality Index for JSW Pacific across 2 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check tangible equity quality of JSW Pacific to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for JSW Pacific (2024–2025)

Year-by-year earnings quality comparison for JSW Pacific. For live market cap and the full company financial profile, see 5251 market cap overview.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 -13.86x NT$-13.93 Million NT$1.00 Million ▲ +21.5%
2024 -17.67x NT$-35.09 Million NT$1.99 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.