UPL Limited Cash Flow Quality Index
UPL Limited cash flow quality index. UPL Limited (UPL) has a Cash Flow Quality Index of -10.35x as of September 2025. Operating cash flow of Rs-48.11 Billion is below net income of Rs4.65 Billion, suggesting accrual-heavy earnings not yet converted to cash. See UPL Limited free cash flow to debt 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 UPL Limited (2005–2026)
Cash flow quality index of UPL Limited from 2005 to 2026. Historical Cash Flow Quality Index for UPL Limited across 21 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore debt repayment capacity of UPL Limited to assess how comfortably operating cash covers total debt obligations.
UPL Limited Cash Flow Quality Index by Year (2005–2026)
UPL Limited cash flow quality index by year from 2005 to 2026. Year-by-year earnings quality comparison for UPL Limited. For the full cash flow conversion analysis, see UPL Limited (UPL) cash flow conversion.
| Year | Quality Index | Operating CF (INR) | Net Income | YoY Change |
|---|---|---|---|---|
| 2026 | 3.00x | Rs57.63 Billion | Rs19.22 Billion | ▼ -75.5% |
| 2025 | 12.24x | Rs101.51 Billion | Rs8.29 Billion | ▲ +713.6% |
| 2023 | 1.51x | Rs77.51 Billion | Rs51.50 Billion | ▲ +15.1% |
| 2022 | 1.31x | Rs64.96 Billion | Rs49.66 Billion | ▼ -24.2% |
| 2021 | 1.72x | Rs72.12 Billion | Rs41.81 Billion | ▼ -33.2% |
| 2020 | 2.58x | Rs87.39 Billion | Rs33.84 Billion | ▲ +142.2% |
| 2019 | 1.07x | Rs23.56 Billion | Rs22.10 Billion | ▼ -7.6% |
| 2018 | 1.15x | Rs28.39 Billion | Rs24.61 Billion | ▼ -9.8% |
| 2017 | 1.28x | Rs25.85 Billion | Rs20.22 Billion | ▲ +21.9% |
| 2016 | 1.05x | Rs13.96 Billion | Rs13.31 Billion | ▲ +5.6% |
| 2015 | 0.99x | Rs14.09 Billion | Rs14.18 Billion | ▼ -13.3% |
| 2014 | 1.15x | Rs14.41 Billion | Rs12.57 Billion | ▼ -34.0% |
| 2013 | 1.74x | Rs16.99 Billion | Rs9.79 Billion | ▲ +514.1% |
| 2012 | -0.42x | Rs-3.22 Billion | Rs7.69 Billion | ▼ -134.9% |
| 2011 | 1.20x | Rs8.15 Billion | Rs6.78 Billion | ▼ -40.5% |
| 2010 | 2.02x | Rs12.61 Billion | Rs6.25 Billion | ▲ +726.2% |
| 2009 | 0.24x | Rs1.23 Billion | Rs5.02 Billion | ▲ +237.6% |
| 2008 | -0.18x | Rs-738.00 Million | Rs4.16 Billion | ▼ -107.9% |
| 2007 | 2.26x | Rs7.17 Billion | Rs3.18 Billion | ▲ +273.7% |
| 2006 | 0.60x | Rs1.51 Billion | Rs2.51 Billion | ▼ -45.2% |
| 2005 | 1.10x | Rs1.92 Billion | Rs1.74 Billion | — |