Universal Partners Ltd Cash Flow Quality Index

Latest as of June 2025: -2.36x

Universal Partners Ltd 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. See Universal Partners Ltd free cash flow to debt ratio to measure the company's free cash flow as a share of total liabilities.

Cash Flow Quality Index

-2.36x
Operating CF / Net Income

Operating Cash Flow

ZAC-533.41K
ZAC

Net Income

ZAC226.29K
ZAC

Data as of

Jun 2025
Most recent filing

Cash Flow Quality Index of Universal Partners Ltd (2018–2022)

Cash flow quality index of Universal Partners Ltd from 2018 to 2022. Historical Cash Flow Quality Index for Universal Partners Ltd across 4 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore debt repayment capacity of Universal Partners Ltd to assess how comfortably operating cash covers total debt obligations.

Universal Partners Ltd Cash Flow Quality Index by Year (2018–2022)

Universal Partners Ltd cash flow quality index by year from 2018 to 2022. Year-by-year earnings quality comparison for Universal Partners Ltd. For the full cash flow conversion analysis, see Universal Partners Ltd (UPL) cash flow conversion.

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 —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.