Union Pioneer Public Company Limited (UPF) — Cash Flow Quality Index
Union Pioneer Public Company Limited (UPF) has a Cash Flow Quality Index of -13.41x as of December 2024. Operating cash flow of ฿-19.89 Million is below net income of ฿1.48 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can Union Pioneer Public Company Limited service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Union Pioneer Public Company Limited Cash Flow Quality Index (2004–2024)
Historical Cash Flow Quality Index for Union Pioneer Public Company Limited across 20 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see UPF cash generation efficiency.
Annual Cash Flow Quality Index for Union Pioneer Public Company Limited (2004–2024)
Year-by-year earnings quality comparison for Union Pioneer Public Company Limited.
| Year | Quality Index | Operating CF (THB) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | -3.97x | ฿-36.63 Million | ฿9.23 Million | ▼ -132.4% |
| 2023 | 12.23x | ฿79.79 Million | ฿6.52 Million | ▲ +263.3% |
| 2022 | 3.37x | ฿88.16 Million | ฿26.19 Million | ▲ +539.8% |
| 2021 | 0.53x | ฿22.61 Million | ฿42.96 Million | ▼ -45.6% |
| 2020 | 0.97x | ฿78.30 Million | ฿80.95 Million | ▼ -53.6% |
| 2018 | 2.08x | ฿43.36 Million | ฿20.82 Million | ▲ +800.2% |
| 2017 | 0.23x | ฿8.12 Million | ฿35.11 Million | ▼ -83.8% |
| 2016 | 1.42x | ฿93.91 Million | ฿65.93 Million | ▼ -30.1% |
| 2015 | 2.04x | ฿94.22 Million | ฿46.22 Million | ▲ +7.6% |
| 2014 | 1.90x | ฿55.08 Million | ฿29.06 Million | ▼ -51.1% |
| 2013 | 3.87x | ฿114.73 Million | ฿29.63 Million | ▲ +63.3% |
| 2012 | 2.37x | ฿118.26 Million | ฿49.89 Million | ▲ +92.4% |
| 2011 | 1.23x | ฿39.14 Million | ฿31.77 Million | ▲ +104.5% |
| 2010 | 0.60x | ฿25.93 Million | ฿43.04 Million | ▼ -53.9% |
| 2009 | 1.31x | ฿207.44 Million | ฿158.82 Million | ▲ +227.6% |
| 2008 | -1.02x | ฿-28.88 Million | ฿28.21 Million | ▼ -113.2% |
| 2007 | 7.77x | ฿133.09 Million | ฿17.13 Million | ▲ +532.2% |
| 2006 | -1.80x | ฿-26.39 Million | ฿14.68 Million | ▼ -174.1% |
| 2005 | 2.43x | ฿60.43 Million | ฿24.90 Million | ▲ +42.6% |
| 2004 | 1.70x | ฿40.29 Million | ฿23.68 Million | — |