uPI Semiconductor Corp (6719) — Cash Flow Quality Index
uPI Semiconductor Corp (6719) has a Cash Flow Quality Index of 1.07x as of September 2025. Operating cash flow of NT$267.55 Million exceeds net income of NT$249.08 Million, indicating high earnings quality where cash backs reported profits. Explore how well can uPI Semiconductor Corp 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
uPI Semiconductor Corp Cash Flow Quality Index (2016–2024)
Historical Cash Flow Quality Index for uPI Semiconductor Corp across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 6719 operating cash flow.
Annual Cash Flow Quality Index for uPI Semiconductor Corp (2016–2024)
Year-by-year earnings quality comparison for uPI Semiconductor Corp.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 4.61x | NT$1.28 Billion | NT$276.87 Million | ▲ +151.3% |
| 2023 | 1.83x | NT$92.72 Million | NT$50.59 Million | ▲ +98.6% |
| 2022 | 0.92x | NT$1.07 Billion | NT$1.16 Billion | ▲ +30.8% |
| 2021 | 0.71x | NT$994.94 Million | NT$1.41 Billion | ▼ -14.1% |
| 2020 | 0.82x | NT$421.24 Million | NT$512.75 Million | ▼ -46.5% |
| 2019 | 1.54x | NT$123.99 Million | NT$80.75 Million | ▲ +178.1% |
| 2018 | 0.55x | NT$272.82 Million | NT$494.17 Million | ▼ -58.1% |
| 2017 | 1.32x | NT$131.48 Million | NT$99.83 Million | ▲ +528.0% |
| 2016 | -0.31x | NT$-33.91 Million | NT$110.20 Million | — |