Vanguard International Semiconductor (5347) — Cash Flow Quality Index

Latest as of December 2025: 4.26x

Vanguard International Semiconductor (5347) has a Cash Flow Quality Index of 4.26x as of December 2025. Operating cash flow of NT$7.69 Billion exceeds net income of NT$1.80 Billion, indicating high earnings quality where cash backs reported profits. Explore how well can Vanguard International Semiconductor service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

4.26x
Operating CF / Net Income

Operating Cash Flow

NT$7.69 Billion
TWD

Net Income

NT$1.80 Billion
TWD

Data as of

Dec 2025
Most recent filing

Vanguard International Semiconductor Cash Flow Quality Index (2006–2025)

Historical Cash Flow Quality Index for Vanguard International Semiconductor across 20 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Vanguard International Semiconductor cash conversion from operations.

Annual Cash Flow Quality Index for Vanguard International Semiconductor (2006–2025)

Year-by-year earnings quality comparison for Vanguard International Semiconductor.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 3.22x NT$25.44 Billion NT$7.91 Billion ▼ -8.3%
2024 3.51x NT$24.73 Billion NT$7.05 Billion ▲ +259.2%
2023 0.98x NT$8.63 Billion NT$8.83 Billion ▼ -45.7%
2022 1.80x NT$33.93 Billion NT$18.85 Billion ▲ +21.1%
2021 1.49x NT$21.24 Billion NT$14.29 Billion ▲ +4.5%
2020 1.42x NT$10.76 Billion NT$7.57 Billion ▲ +23.9%
2019 1.15x NT$8.45 Billion NT$7.36 Billion ▲ +15.0%
2018 1.00x NT$7.46 Billion NT$7.47 Billion ▼ -11.5%
2017 1.13x NT$5.95 Billion NT$5.28 Billion ▼ -11.5%
2016 1.27x NT$7.97 Billion NT$6.26 Billion ▼ -12.4%
2015 1.45x NT$7.18 Billion NT$4.94 Billion ▲ +41.7%
2014 1.03x NT$6.67 Billion NT$6.49 Billion ▼ -31.2%
2013 1.49x NT$7.55 Billion NT$5.06 Billion ▼ -40.7%
2012 2.51x NT$5.86 Billion NT$2.33 Billion ▼ -41.8%
2011 4.32x NT$3.81 Billion NT$882.18 Million ▲ +77.1%
2010 2.44x NT$4.76 Billion NT$1.95 Billion ▼ -93.9%
2009 40.08x NT$3.58 Billion NT$89.24 Million ▲ +687.6%
2008 5.09x NT$5.30 Billion NT$1.04 Billion ▲ +218.0%
2007 1.60x NT$6.92 Billion NT$4.32 Billion ▼ -14.0%
2006 1.86x NT$5.62 Billion NT$3.02 Billion —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.