Universal Cement Corp (1104) — Cash Flow Quality Index
Universal Cement Corp (1104) has a Cash Flow Quality Index of 1.27x as of September 2025. Operating cash flow of NT$712.63 Million exceeds net income of NT$561.55 Million, indicating high earnings quality where cash backs reported profits. Explore long-term investment intensity of Universal Cement Corp 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
Universal Cement Corp Cash Flow Quality Index (2002–2024)
Historical Cash Flow Quality Index for Universal Cement Corp across 22 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 1104 intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Cash Flow Quality Index for Universal Cement Corp (2002–2024)
Year-by-year earnings quality comparison for Universal Cement Corp. For live market cap and the full company financial profile, see 1104 market cap.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 1.29x | NT$1.91 Billion | NT$1.48 Billion | ▲ +114.8% |
| 2023 | 0.60x | NT$1.55 Billion | NT$2.58 Billion | ▲ +41.1% |
| 2022 | 0.43x | NT$1.01 Billion | NT$2.38 Billion | ▼ -61.9% |
| 2021 | 1.11x | NT$1.38 Billion | NT$1.24 Billion | ▲ +42.6% |
| 2020 | 0.78x | NT$1.01 Billion | NT$1.30 Billion | ▲ +24.9% |
| 2019 | 0.63x | NT$749.88 Million | NT$1.20 Billion | ▲ +17.1% |
| 2018 | 0.53x | NT$602.42 Million | NT$1.13 Billion | ▲ +17.8% |
| 2017 | 0.45x | NT$646.34 Million | NT$1.43 Billion | ▲ +8.8% |
| 2016 | 0.42x | NT$741.02 Million | NT$1.78 Billion | ▼ -27.7% |
| 2015 | 0.58x | NT$847.61 Million | NT$1.47 Billion | ▲ +28.1% |
| 2014 | 0.45x | NT$660.22 Million | NT$1.47 Billion | ▼ -5.8% |
| 2013 | 0.48x | NT$548.41 Million | NT$1.15 Billion | ▲ +401.6% |
| 2012 | 0.10x | NT$68.05 Million | NT$714.93 Million | ▼ -90.0% |
| 2011 | 0.96x | NT$378.52 Million | NT$396.01 Million | ▲ +151.3% |
| 2010 | 0.38x | NT$466.29 Million | NT$1.23 Billion | ▼ -49.1% |
| 2009 | 0.75x | NT$514.99 Million | NT$689.14 Million | ▲ +114.2% |
| 2008 | -5.26x | NT$-278.20 Million | NT$52.89 Million | ▼ -636.9% |
| 2007 | 0.98x | NT$417.77 Million | NT$426.40 Million | ▲ +157.1% |
| 2006 | 0.38x | NT$261.67 Million | NT$686.67 Million | ▼ -60.4% |
| 2004 | 0.96x | NT$529.92 Million | NT$550.50 Million | ▼ -5.5% |
| 2003 | 1.02x | NT$553.57 Million | NT$543.47 Million | ▼ -81.4% |
| 2002 | 5.48x | NT$357.94 Million | NT$65.26 Million | — |