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 UPC Technology Corp (1313) cash conversion ratio to assess how effectively this company generates cash.

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. Check UPC Technology Corp total reinvestment intensity to assess the company's total reinvestment commitment from operating cash flow.

Annual Cash Flow Quality Index for UPC Technology Corp (2002–2021)

Year-by-year earnings quality comparison for UPC Technology Corp. For live market cap and the full company financial profile, see 1313 market cap overview.

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.