Taiwan Semiconductor Co Ltd (5425) — Cash Flow Quality Index

Latest as of March 2026: 0.90x

Taiwan Semiconductor Co Ltd (5425) has a Cash Flow Quality Index of 0.90x as of March 2026. Operating cash flow of NT$153.95 Million is below net income of NT$170.60 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 5425 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.90x
Operating CF / Net Income

Operating Cash Flow

NT$153.95 Million
TWD

Net Income

NT$170.60 Million
TWD

Data as of

Mar 2026
Most recent filing

Taiwan Semiconductor Co Ltd Cash Flow Quality Index (2006–2025)

Historical Cash Flow Quality Index for Taiwan Semiconductor Co Ltd across 20 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see how efficiently does Taiwan Semiconductor Co Ltd generate cash.

Annual Cash Flow Quality Index for Taiwan Semiconductor Co Ltd (2006–2025)

Year-by-year earnings quality comparison for Taiwan Semiconductor Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 5.06x NT$2.58 Billion NT$509.58 Million ▲ +44.4%
2024 3.50x NT$1.63 Billion NT$463.85 Million ▲ +127.3%
2023 1.54x NT$2.83 Billion NT$1.84 Billion ▲ +111.4%
2022 0.73x NT$2.20 Billion NT$3.01 Billion ▼ -28.7%
2021 1.02x NT$1.99 Billion NT$1.95 Billion ▼ -7.1%
2020 1.10x NT$1.46 Billion NT$1.33 Billion ▼ -31.3%
2019 1.60x NT$2.08 Billion NT$1.30 Billion ▲ +93.4%
2018 0.83x NT$1.47 Billion NT$1.78 Billion ▼ -15.0%
2017 0.98x NT$1.62 Billion NT$1.66 Billion ▲ +1.7%
2016 0.96x NT$1.46 Billion NT$1.52 Billion ▲ +19.8%
2015 0.80x NT$1.22 Billion NT$1.53 Billion ▼ -29.5%
2014 1.14x NT$1.56 Billion NT$1.37 Billion ▼ -9.5%
2013 1.26x NT$1.18 Billion NT$943.00 Million ▼ -29.2%
2012 1.77x NT$909.92 Million NT$513.01 Million ▲ +2.6%
2011 1.73x NT$1.00 Billion NT$579.93 Million ▼ -6.0%
2010 1.84x NT$1.19 Billion NT$646.31 Million ▼ -69.3%
2009 6.00x NT$1.16 Billion NT$193.74 Million ▼ -75.3%
2008 24.25x NT$913.48 Million NT$37.66 Million ▲ +1435.2%
2007 -1.82x NT$-455.00 Million NT$250.49 Million ▼ -674.9%
2006 0.32x NT$116.99 Million NT$370.28 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.