Eslite Spectrum (2926) — Cash Flow-to-Debt Ratio
Eslite Spectrum (2926) has a Cash Flow-to-Debt Ratio of 0.04x as of December 2025, meaning its operating cash flow of NT$550.61 Million could theoretically repay 0% of its total liabilities (NT$15.35 Billion) in one year. See financial flexibility index of Eslite Spectrum to measure the company's free cash flow as a share of total liabilities.
CF-to-Debt Ratio
Operating Cash Flow
Total Liabilities
Data as of
Eslite Spectrum Cash Flow-to-Debt Ratio (2015–2025)
Historical debt coverage capacity for Eslite Spectrum across 11 annual periods. For the full cash flow conversion analysis, see Eslite Spectrum operating cash flow efficiency.
Annual Cash Flow-to-Debt Ratio for Eslite Spectrum (2015–2025)
Year-by-year debt coverage analysis for Eslite Spectrum. Check 2926 cash to earnings ratio to evaluate the quality of earnings relative to operating cash generation.
| Year | CF-to-Debt Ratio | Operating CF (TWD) | Total Liabilities | YoY Change |
|---|---|---|---|---|
| 2025 | 0.11x | NT$1.65 Billion | NT$15.35 Billion | ▲ +7.5% |
| 2024 | 0.10x | NT$1.56 Billion | NT$15.61 Billion | ▼ -14.5% |
| 2023 | 0.12x | NT$1.97 Billion | NT$16.86 Billion | ▲ +29.1% |
| 2022 | 0.09x | NT$1.17 Billion | NT$12.88 Billion | ▼ -21.5% |
| 2021 | 0.12x | NT$1.50 Billion | NT$12.95 Billion | ▲ +17.9% |
| 2020 | 0.10x | NT$1.31 Billion | NT$13.36 Billion | ▼ -19.6% |
| 2019 | 0.12x | NT$1.79 Billion | NT$14.70 Billion | ▼ -27.5% |
| 2018 | 0.17x | NT$669.45 Million | NT$3.98 Billion | ▼ -15.8% |
| 2017 | 0.20x | NT$664.92 Million | NT$3.33 Billion | ▼ -36.1% |
| 2016 | 0.31x | NT$998.25 Million | NT$3.19 Billion | ▲ +28.2% |
| 2015 | 0.24x | NT$732.54 Million | NT$3.00 Billion | — |