UPA Corporation Bhd (7757) — Cash Flow Quality Index
UPA Corporation Bhd (7757) has a Cash Flow Quality Index of -1.74x as of June 2026. Operating cash flow of RM-2.72 Million is below net income of RM1.56 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore UPA Corporation Bhd (7757) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
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. For the full cash flow conversion analysis, see 7757 operating cash flow.
Annual Cash Flow Quality Index for UPA Corporation Bhd (2012–2025)
Year-by-year earnings quality comparison for UPA Corporation Bhd.
| Year | Quality Index | Operating CF (MYR) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -0.27x | RM-1.44 Million | RM5.35 Million | ▼ -104.0% |
| 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 | — |