United Breweries Limited (UBL) — Cash Flow Quality Index
United Breweries Limited (UBL) has a Cash Flow Quality Index of 1.97x as of September 2025. Operating cash flow of Rs4.53 Billion exceeds net income of Rs2.30 Billion, indicating high earnings quality where cash backs reported profits. Explore how well can United Breweries Limited service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
United Breweries Limited Cash Flow Quality Index (2007–2026)
Historical Cash Flow Quality Index for United Breweries Limited across 20 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see United Breweries Limited operating cash flow efficiency.
Annual Cash Flow Quality Index for United Breweries Limited (2007–2026)
Year-by-year earnings quality comparison for United Breweries Limited.
| Year | Quality Index | Operating CF (INR) | Net Income | YoY Change |
|---|---|---|---|---|
| 2026 | 1.01x | Rs4.18 Billion | Rs4.13 Billion | ▲ +160.8% |
| 2025 | 0.39x | Rs2.35 Billion | Rs6.05 Billion | ▲ +129.2% |
| 2024 | 0.17x | Rs695.00 Million | Rs4.10 Billion | ▲ +159.2% |
| 2023 | -0.29x | Rs-1.20 Billion | Rs4.17 Billion | ▼ -115.7% |
| 2022 | 1.82x | Rs9.00 Billion | Rs4.94 Billion | ▼ -50.3% |
| 2021 | 3.66x | Rs6.20 Billion | Rs1.69 Billion | ▲ +310.2% |
| 2020 | 0.89x | Rs5.08 Billion | Rs5.69 Billion | ▲ +22.1% |
| 2019 | 0.73x | Rs6.43 Billion | Rs8.79 Billion | ▼ -21.1% |
| 2018 | 0.93x | Rs5.63 Billion | Rs6.08 Billion | ▼ -40.7% |
| 2017 | 1.56x | Rs5.44 Billion | Rs3.48 Billion | ▲ +42.3% |
| 2016 | 1.10x | Rs4.94 Billion | Rs4.50 Billion | ▼ -50.5% |
| 2015 | 2.22x | Rs8.41 Billion | Rs3.79 Billion | ▲ +156.8% |
| 2014 | 0.86x | Rs2.90 Billion | Rs3.35 Billion | ▲ +51.0% |
| 2013 | 0.57x | Rs1.52 Billion | Rs2.66 Billion | ▼ -64.6% |
| 2012 | 1.62x | Rs3.53 Billion | Rs2.18 Billion | ▼ -35.9% |
| 2011 | 2.52x | Rs5.72 Billion | Rs2.27 Billion | ▲ +113.8% |
| 2010 | 1.18x | Rs1.73 Billion | Rs1.47 Billion | ▲ +205.2% |
| 2009 | -1.12x | Rs-960.10 Million | Rs855.94 Million | ▼ -183.8% |
| 2008 | 1.34x | Rs1.14 Billion | Rs849.49 Million | ▼ -47.2% |
| 2007 | 2.54x | Rs2.16 Billion | Rs850.77 Million | — |