O-TA Precision Industry Co Ltd (8924) — Cash Flow Quality Index

Latest as of December 2025: 0.93x

O-TA Precision Industry Co Ltd (8924) has a Cash Flow Quality Index of 0.93x as of December 2025. Operating cash flow of NT$126.53 Million is below net income of NT$136.35 Million, suggesting accrual-heavy earnings not yet converted to cash. Also explore O-TA Precision Industry Co Ltd (8924) total assets for the complete picture of this company's asset base.

Cash Flow Quality Index

0.93x
Operating CF / Net Income

Operating Cash Flow

NT$126.53 Million
TWD

Net Income

NT$136.35 Million
TWD

Data as of

Dec 2025
Most recent filing

O-TA Precision Industry Co Ltd Cash Flow Quality Index (2009–2025)

Historical Cash Flow Quality Index for O-TA Precision Industry Co Ltd across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 8924 intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for O-TA Precision Industry Co Ltd (2009–2025)

Year-by-year earnings quality comparison for O-TA Precision Industry Co Ltd. For live market cap and the full company financial profile, see market value of O-TA Precision Industry Co Ltd.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 0.67x NT$317.59 Million NT$472.15 Million ▼ -53.8%
2024 1.46x NT$691.02 Million NT$474.28 Million ▼ -28.0%
2023 2.02x NT$1.10 Billion NT$542.59 Million ▲ +90.9%
2022 1.06x NT$2.12 Billion NT$2.00 Billion ▲ +71.7%
2021 0.62x NT$1.22 Billion NT$1.98 Billion ▼ -48.1%
2020 1.19x NT$648.20 Million NT$545.44 Million ▲ +16.5%
2019 1.02x NT$528.99 Million NT$518.57 Million ▼ -85.9%
2018 7.26x NT$444.41 Million NT$61.21 Million ▲ +32.3%
2012 5.49x NT$378.37 Million NT$68.94 Million ▲ +855.7%
2011 0.57x NT$41.61 Million NT$72.45 Million ▼ -60.9%
2010 1.47x NT$329.04 Million NT$223.91 Million ▼ -6.3%
2009 1.57x NT$401.12 Million NT$255.63 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.