Universal Inc (1325) — Cash Flow Quality Index
Latest as of March 2024:
1.12x
Universal Inc (1325) has a Cash Flow Quality Index of 1.12x as of March 2024. Operating cash flow of NT$18.56 Million exceeds net income of NT$16.57 Million, indicating high earnings quality where cash backs reported profits. Explore 1325 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
1.12x
Operating CF / Net Income
Operating Cash Flow
NT$18.56 Million
TWD
Net Income
NT$16.57 Million
TWD
Data as of
Mar 2024
Most recent filing
Universal Inc Cash Flow Quality Index (2003–2023)
Historical Cash Flow Quality Index for Universal Inc across 20 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Universal Inc.
Annual Cash Flow Quality Index for Universal Inc (2003–2023)
Year-by-year earnings quality comparison for Universal Inc.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | 7.02x | NT$124.65 Million | NT$17.75 Million | ▲ +49.4% |
| 2022 | 4.70x | NT$77.93 Million | NT$16.58 Million | ▲ +37257.4% |
| 2021 | -0.01x | NT$-4.93 Million | NT$389.52 Million | ▼ -101.3% |
| 2020 | 0.96x | NT$2.42 Billion | NT$2.53 Billion | ▼ -58.2% |
| 2019 | 2.29x | NT$100.85 Million | NT$43.97 Million | ▲ +91.0% |
| 2018 | 1.20x | NT$88.05 Million | NT$73.33 Million | ▼ -53.7% |
| 2017 | 2.59x | NT$136.96 Million | NT$52.86 Million | ▲ +121.6% |
| 2016 | 1.17x | NT$159.33 Million | NT$136.26 Million | ▼ -50.8% |
| 2015 | 2.38x | NT$288.66 Million | NT$121.48 Million | ▲ +103.8% |
| 2014 | 1.17x | NT$83.07 Million | NT$71.25 Million | ▲ +16.8% |
| 2013 | 1.00x | NT$88.42 Million | NT$88.60 Million | ▼ -50.6% |
| 2012 | 2.02x | NT$151.27 Million | NT$74.87 Million | ▲ +73.3% |
| 2011 | 1.17x | NT$137.24 Million | NT$117.71 Million | ▼ -11.1% |
| 2010 | 1.31x | NT$191.59 Million | NT$146.14 Million | ▼ -11.9% |
| 2009 | 1.49x | NT$261.05 Million | NT$175.50 Million | ▼ -23.9% |
| 2008 | 1.96x | NT$272.48 Million | NT$139.37 Million | ▲ +31.6% |
| 2007 | 1.49x | NT$156.88 Million | NT$105.61 Million | ▼ -70.8% |
| 2006 | 5.09x | NT$161.19 Million | NT$31.70 Million | ▲ +106.4% |
| 2005 | 2.46x | NT$87.81 Million | NT$35.64 Million | ▼ -37.2% |
| 2003 | 3.92x | NT$117.90 Million | NT$30.05 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.