UPC Technology Corp Cash Flow Quality Index
UPC Technology Corp cash flow quality index. 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$519.66 Million, suggesting accrual-heavy earnings not yet converted to cash. See 1313 financial flexibility index to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of UPC Technology Corp (2002–2021)
Cash flow quality index of UPC Technology Corp from 2002 to 2021. Historical Cash Flow Quality Index for UPC Technology Corp across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore 1313 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
UPC Technology Corp Cash Flow Quality Index by Year (2002–2021)
UPC Technology Corp cash flow quality index by year from 2002 to 2021. Year-by-year earnings quality comparison for UPC Technology Corp. For the full cash flow conversion analysis, see 1313 cash flow conversion.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2021 | -0.02x | NT$-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 | — |