Dynamic Precision Industry (8928) — Cash Flow Quality Index

Latest as of December 2025: -4.24x

Dynamic Precision Industry (8928) has a Cash Flow Quality Index of -4.24x as of December 2025. Operating cash flow of NT$-273.93 Million is below net income of NT$64.62 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Dynamic Precision Industry long-term investment intensity to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

-4.24x
Operating CF / Net Income

Operating Cash Flow

NT$-273.93 Million
TWD

Net Income

NT$64.62 Million
TWD

Data as of

Dec 2025
Most recent filing

Dynamic Precision Industry Cash Flow Quality Index (2002–2025)

Historical Cash Flow Quality Index for Dynamic Precision Industry across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check tangible net worth ratio of Dynamic Precision Industry to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Dynamic Precision Industry (2002–2025)

Year-by-year earnings quality comparison for Dynamic Precision Industry. For live market cap and the full company financial profile, see Dynamic Precision Industry (8928) market capitalisation.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 2.55x NT$183.88 Million NT$72.04 Million ▲ +121.3%
2024 1.15x NT$161.33 Million NT$139.88 Million ▲ +37.8%
2022 0.84x NT$293.44 Million NT$350.64 Million ▲ +331.2%
2021 -0.36x NT$-107.16 Million NT$296.03 Million ▼ -116.5%
2020 2.20x NT$347.74 Million NT$158.03 Million ▲ +1197.8%
2019 -0.20x NT$-33.59 Million NT$167.60 Million ▼ -592.0%
2018 -0.03x NT$-2.36 Million NT$81.44 Million ▼ -109.4%
2017 0.31x NT$27.89 Million NT$90.61 Million ▼ -74.2%
2016 1.19x NT$102.12 Million NT$85.58 Million ▼ -13.5%
2015 1.38x NT$281.10 Million NT$203.71 Million ▲ +140.6%
2014 0.57x NT$123.98 Million NT$216.16 Million ▼ -97.0%
2013 18.81x NT$247.51 Million NT$13.16 Million ▼ -64.9%
2009 53.58x NT$33.76 Million NT$630.00K ▲ +3346.7%
2008 1.55x NT$101.06 Million NT$65.01 Million ▼ -62.0%
2007 4.09x NT$404.97 Million NT$99.03 Million ▲ +33.4%
2003 3.07x NT$276.14 Million NT$90.06 Million ▲ +264.5%
2002 0.84x NT$69.02 Million NT$82.04 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.