In my experience the best time to go flank is when you can hear his propellors. If you're a 70 meters or more, when you can hear him inside your boat he's to close to know where you are. Waiting until they explode is kind of like waiting until you hear a bullet whiz by to duck. The next one might already have you. Go to flank and change your depth by at least 20 meters.
Once they're exploding, go silent again and turn your tail toward him to decrease your signature. Of course if there are several everything changes, since one of them will be listening to see where you go when you accelerate.
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