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 UPA Corporation Bhd (7757) investment intensity 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
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 UPA Corporation Bhd (7757) tangible net worth to evaluate the tangible quality of the company's equity base.
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 UPA Corporation Bhd (7757) market capitalisation.
| 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 | — |