Union Bank of Taiwan Pref (2838A) — Cash Flow Quality Index
Union Bank of Taiwan Pref (2838A) has a Cash Flow Quality Index of -8.33x as of December 2025. Operating cash flow of NT$-13.52 Billion is below net income of NT$1.62 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can Union Bank of Taiwan Pref service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Union Bank of Taiwan Pref Cash Flow Quality Index (2017–2025)
Historical Cash Flow Quality Index for Union Bank of Taiwan Pref across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Union Bank of Taiwan Pref.
Annual Cash Flow Quality Index for Union Bank of Taiwan Pref (2017–2025)
Year-by-year earnings quality comparison for Union Bank of Taiwan Pref.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -1.77x | NT$-10.79 Billion | NT$6.10 Billion | ▼ -422.9% |
| 2024 | -0.34x | NT$-1.76 Billion | NT$5.22 Billion | ▼ -106.8% |
| 2023 | 4.97x | NT$21.44 Billion | NT$4.32 Billion | ▲ +149.2% |
| 2022 | -10.09x | NT$-35.72 Billion | NT$3.54 Billion | ▲ +30.4% |
| 2021 | -14.50x | NT$-64.74 Billion | NT$4.46 Billion | ▲ +23.3% |
| 2020 | -18.91x | NT$-65.08 Billion | NT$3.44 Billion | ▼ -55.4% |
| 2019 | -12.17x | NT$-40.88 Billion | NT$3.36 Billion | ▼ -265.6% |
| 2018 | -3.33x | NT$-9.84 Billion | NT$2.96 Billion | ▲ +85.2% |
| 2017 | -22.54x | NT$-61.89 Billion | NT$2.74 Billion | — |