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 strategic investment ratio to see how much of total assets are deployed in long-term investments.
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 tangible book value ratio to evaluate the tangible quality of the company's equity base.
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 Universal Partners Ltd (UPL) total market value.
| 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 | — |