Universal Partners Ltd (UPL) — Cash Flow Quality Index
Universal Partners Ltd (UPL) has a Cash Flow Quality Index of -2.36x as of June 2025. Operating cash flow of ZAC-533.41K is below net income of ZAC226.29K, suggesting accrual-heavy earnings not yet converted to cash. Explore Universal Partners Ltd (UPL) cash flow conversion to assess how effectively this company generates cash.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Universal Partners Ltd Cash Flow Quality Index (2018–2022)
Historical Cash Flow Quality Index for Universal Partners Ltd across 4 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Universal Partners Ltd (UPL) total reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.
Annual Cash Flow Quality Index for Universal Partners Ltd (2018–2022)
Year-by-year earnings quality comparison for Universal Partners Ltd. For live market cap and the full company financial profile, see UPL company net worth.
| Year | Quality Index | Operating CF (ZAC) | Net Income | YoY Change |
|---|---|---|---|---|
| 2022 | -0.39x | ZAC-5.49 Million | ZAC13.98 Million | ▼ -529.0% |
| 2021 | -0.06x | ZAC-1.62 Million | ZAC25.90 Million | ▲ +64.3% |
| 2019 | -0.17x | ZAC-1.40 Million | ZAC8.03 Million | ▲ +62.1% |
| 2018 | -0.46x | ZAC-1.59 Million | ZAC3.46 Million | — |