Etron Technology (5351) — Cash Flow Quality Index

Latest as of December 2025: -0.36x

Etron Technology (5351) has a Cash Flow Quality Index of -0.36x as of December 2025. Operating cash flow of NT$-24.77 Million is below net income of NT$69.10 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Etron Technology long-term investment allocation to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

-0.36x
Operating CF / Net Income

Operating Cash Flow

NT$-24.77 Million
TWD

Net Income

NT$69.10 Million
TWD

Data as of

Dec 2025
Most recent filing

Etron Technology Cash Flow Quality Index (2009–2022)

Historical Cash Flow Quality Index for Etron Technology across 5 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check tangible net worth ratio of Etron Technology to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Etron Technology (2009–2022)

Year-by-year earnings quality comparison for Etron Technology. For live market cap and the full company financial profile, see 5351 market cap overview.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2022 -12.17x NT$-1.31 Billion NT$107.31 Million ▼ -1402.8%
2021 0.93x NT$1.01 Billion NT$1.08 Billion ▲ +230.6%
2014 0.28x NT$32.45 Million NT$114.81 Million ▲ +104.8%
2010 -5.89x NT$-973.46 Million NT$165.25 Million ▼ -171.4%
2009 8.25x NT$226.94 Million NT$27.50 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.