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 Universal Cement Corp cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
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. For the full cash flow conversion analysis, see Universal Cement Corp (1104) cash flow conversion.
Annual Cash Flow Quality Index for Universal Cement Corp (2002–2024)
Year-by-year earnings quality comparison for Universal Cement Corp.
| 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 | — |