Eslite Spectrum (2926) — Financial Flexibility Index

Latest as of December 2025: 0.04x

Eslite Spectrum (2926) has a Financial Flexibility Index of 0.04x as of December 2025. Free cash flow of NT$577.99 Million (operating CF NT$550.61 Million minus capex NT$27.38 Million) represents 0% of total liabilities (NT$15.35 Billion). Check Eslite Spectrum (2926) reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.

Financial Flexibility Index

0.04x
Free Cash Flow / Total Liabilities

Free Cash Flow

NT$577.99 Million
Operating CF − Capex

Total Liabilities

NT$15.35 Billion
TWD

Capital Expenditures

NT$27.38 Million
TWD

Eslite Spectrum Financial Flexibility Index (2015–2025)

Historical Financial Flexibility Index trend for Eslite Spectrum across 11 annual periods. For the full cash flow conversion analysis, see Eslite Spectrum cash conversion from operations.

Annual Financial Flexibility Index for Eslite Spectrum (2015–2025)

Year-by-year free cash flow to debt coverage for Eslite Spectrum. Explore Eslite Spectrum debt service capacity to assess how comfortably operating cash covers total debt obligations.

Year Flexibility Index Free Cash Flow (TWD) Operating CF Total Liabilities YoY Change
2025 0.13x NT$2.04 Billion NT$1.65 Billion NT$15.35 Billion ▼ -5.1%
2024 0.14x NT$2.18 Billion NT$1.56 Billion NT$15.61 Billion ▼ -23.9%
2023 0.18x NT$3.10 Billion NT$1.97 Billion NT$16.86 Billion ▲ +82.0%
2022 0.10x NT$1.30 Billion NT$1.17 Billion NT$12.88 Billion ▼ -29.3%
2021 0.14x NT$1.85 Billion NT$1.50 Billion NT$12.95 Billion ▲ +18.4%
2020 0.12x NT$1.61 Billion NT$1.31 Billion NT$13.36 Billion ▼ -16.6%
2019 0.14x NT$2.12 Billion NT$1.79 Billion NT$14.70 Billion ▼ -44.4%
2018 0.26x NT$1.03 Billion NT$669.45 Million NT$3.98 Billion ▲ +8.2%
2017 0.24x NT$798.57 Million NT$664.92 Million NT$3.33 Billion ▼ -49.0%
2016 0.47x NT$1.50 Billion NT$998.25 Million NT$3.19 Billion ▲ +25.7%
2015 0.37x NT$1.12 Billion NT$732.54 Million NT$3.00 Billion
Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities