UPC Technology Corp (1313) — Cash Flow Quality Index
Latest as of September 2023:
-1.41x
UPC Technology Corp (1313) has a Cash Flow Quality Index of -1.41x as of September 2023. Operating cash flow of NT$-734.82 Million is below net income of NT$519.66 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 1313 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-1.41x
Operating CF / Net Income
Operating Cash Flow
NT$-734.82 Million
TWD
Net Income
NT$519.66 Million
TWD
Data as of
Sep 2023
Most recent filing
UPC Technology Corp Cash Flow Quality Index (2002–2021)
Historical Cash Flow Quality Index for UPC Technology Corp across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 1313 cash flow conversion.
Annual Cash Flow Quality Index for UPC Technology Corp (2002–2021)
Year-by-year earnings quality comparison for UPC Technology Corp.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2021 | -0.02x | NT$-53.14 Million | NT$2.77 Billion | ▼ -101.5% |
| 2020 | 1.29x | NT$3.45 Billion | NT$2.68 Billion | ▲ +92.3% |
| 2018 | 0.67x | NT$634.25 Million | NT$948.88 Million | ▲ +53.8% |
| 2017 | 0.43x | NT$1.27 Billion | NT$2.93 Billion | ▼ -55.3% |
| 2016 | 0.97x | NT$1.34 Billion | NT$1.37 Billion | ▼ -80.8% |
| 2013 | 5.07x | NT$3.31 Billion | NT$653.64 Million | ▲ +445.6% |
| 2012 | 0.93x | NT$1.11 Billion | NT$1.20 Billion | ▼ -33.0% |
| 2011 | 1.39x | NT$1.46 Billion | NT$1.05 Billion | ▲ +194.6% |
| 2010 | 0.47x | NT$1.27 Billion | NT$2.69 Billion | ▼ -65.9% |
| 2009 | 1.38x | NT$1.99 Billion | NT$1.44 Billion | ▼ -97.1% |
| 2008 | 47.78x | NT$2.35 Billion | NT$49.26 Million | ▲ +10426.7% |
| 2007 | 0.45x | NT$887.18 Million | NT$1.95 Billion | ▲ +33.3% |
| 2006 | 0.34x | NT$595.06 Million | NT$1.75 Billion | ▲ +61.1% |
| 2004 | 0.21x | NT$179.61 Million | NT$849.64 Million | ▼ -88.4% |
| 2003 | 1.82x | NT$802.25 Million | NT$441.79 Million | ▲ +325.5% |
| 2002 | 0.43x | NT$236.08 Million | NT$553.13 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.