UPA Corporation Bhd (7757) — Cash Flow Quality Index
UPA Corporation Bhd (7757) has a Cash Flow Quality Index of 1.77x as of December 2025. Operating cash flow of RM10.38 Million exceeds net income of RM5.85 Million, indicating high earnings quality where cash backs reported profits. Explore cash flow conversion of UPA Corporation Bhd to assess how effectively this company generates cash.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
UPA Corporation Bhd Cash Flow Quality Index (2012–2025)
Historical Cash Flow Quality Index for UPA Corporation Bhd across 14 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check total reinvestment intensity of UPA Corporation Bhd to assess the company's total reinvestment commitment from operating cash flow.
Annual Cash Flow Quality Index for UPA Corporation Bhd (2012–2025)
Year-by-year earnings quality comparison for UPA Corporation Bhd. For live market cap and the full company financial profile, see 7757 market cap.
| Year | Quality Index | Operating CF (MYR) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -0.50x | RM-1.44 Million | RM2.85 Million | ▼ -107.6% |
| 2024 | 6.65x | RM6.15 Million | RM925.00K | ▲ +239.2% |
| 2023 | 1.96x | RM30.32 Million | RM15.47 Million | ▲ +399.0% |
| 2022 | 0.39x | RM4.22 Million | RM10.74 Million | ▼ -60.2% |
| 2021 | 0.99x | RM10.72 Million | RM10.87 Million | ▼ -69.1% |
| 2020 | 3.19x | RM21.83 Million | RM6.85 Million | ▲ +92.4% |
| 2019 | 1.66x | RM17.99 Million | RM10.86 Million | ▲ +30.4% |
| 2018 | 1.27x | RM13.52 Million | RM10.63 Million | ▲ +1214.4% |
| 2017 | 0.10x | RM4.23 Million | RM43.77 Million | ▼ -69.9% |
| 2016 | 0.32x | RM11.57 Million | RM36.02 Million | ▼ -67.9% |
| 2015 | 1.00x | RM19.00 Million | RM19.00 Million | ▼ -12.5% |
| 2014 | 1.14x | RM16.00 Million | RM14.00 Million | ▼ -8.6% |
| 2013 | 1.25x | RM15.00 Million | RM12.00 Million | ▲ +34.6% |
| 2012 | 0.93x | RM13.00 Million | RM14.00 Million | — |