Sirtec International Co Ltd (5356) — Cash Flow Quality Index

Latest as of December 2025: -1.29x

Sirtec International Co Ltd (5356) has a Cash Flow Quality Index of -1.29x as of December 2025. Operating cash flow of NT$-38.15 Million is below net income of NT$29.68 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore debt repayment capacity of Sirtec International Co Ltd to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-1.29x
Operating CF / Net Income

Operating Cash Flow

NT$-38.15 Million
TWD

Net Income

NT$29.68 Million
TWD

Data as of

Dec 2025
Most recent filing

Sirtec International Co Ltd Cash Flow Quality Index (2016–2025)

Historical Cash Flow Quality Index for Sirtec International Co Ltd across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Sirtec International Co Ltd.

Annual Cash Flow Quality Index for Sirtec International Co Ltd (2016–2025)

Year-by-year earnings quality comparison for Sirtec International Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 4.33x NT$198.42 Million NT$45.82 Million ▲ +64.5%
2024 2.63x NT$585.82 Million NT$222.57 Million ▲ +1654.8%
2023 0.15x NT$84.70 Million NT$564.67 Million ▼ -93.7%
2020 2.39x NT$309.12 Million NT$129.51 Million ▼ -38.5%
2019 3.88x NT$888.72 Million NT$228.85 Million ▼ -18.6%
2018 4.77x NT$821.83 Million NT$172.19 Million ▲ +87.2%
2017 2.55x NT$1.19 Billion NT$468.37 Million ▲ +814.6%
2016 0.28x NT$157.15 Million NT$563.75 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.