UPA Corporation Bhd Cash Flow Quality Index
UPA Corporation Bhd 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. See 7757 FCF to total liabilities ratio to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of UPA Corporation Bhd (2012–2025)
Cash flow quality index of UPA Corporation Bhd from 2012 to 2025. Historical Cash Flow Quality Index for UPA Corporation Bhd across 14 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore 7757 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
UPA Corporation Bhd Cash Flow Quality Index by Year (2012–2025)
UPA Corporation Bhd cash flow quality index by year from 2012 to 2025. Year-by-year earnings quality comparison for UPA Corporation Bhd. For the full cash flow conversion analysis, see how efficiently does UPA Corporation Bhd generate cash.
| 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 | — |