JSW Pacific (5251) — Cash Flow Quality Index

Latest as of March 2026: -3.90x

JSW Pacific (5251) has a Cash Flow Quality Index of -3.90x as of March 2026. Operating cash flow of NT$-13.26 Million is below net income of NT$3.40 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore cash flow to debt ratio of JSW Pacific to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-3.90x
Operating CF / Net Income

Operating Cash Flow

NT$-13.26 Million
TWD

Net Income

NT$3.40 Million
TWD

Data as of

Mar 2026
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. For the full cash flow conversion analysis, see 5251 cash flow conversion.

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

Year-by-year earnings quality comparison for JSW Pacific.

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.