Target speaker extraction (TSE) extracts the target speaker's voice from overlapping speech given a reference utterance. Existing masking-based approaches are lightweight and effective but suffer from an inability to synthesize missing content, leading to degraded perceptual quality. On the other hand, recent generative TSE models typically synthesize high-quality speech with diffusion, but require numerous iterative steps resulting in high computational costs and latency. We propose Mask2Flow-TSE, a two-stage framework combining the strengths of both paradigms. We introduce the deletion/insertion (D/I) proportion, an analytical tool that reveals early flow steps predominantly remove signal components rather than synthesize them. Based on this finding, we decouple deletion from insertion: a masking-based module handles the deletion-dominant early steps, while a single flow-matching step performs the remaining insertion for high-quality reconstruction. Specifically, the first stage uses lightweight convolution for the masking module, while the second stage employs a Diffusion Transformer (DiT) adapted for TSE with speaker conditioning. Unlike prior approaches that start from Gaussian noise, our method starts from the masked spectrogram, enabling high-quality reconstruction in a single inference step. Experiments show that Mask2Flow-TSE produces high-quality extractions with only 85M parameters and one-step inference, while preserving clean single-speaker inputs with minimal degradation.

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