uPI Semiconductor Corp Cash Flow Quality Index

Latest as of September 2025: 1.07x

uPI Semiconductor Corp 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. See how financially flexible is uPI Semiconductor Corp to measure the company's free cash flow as a share of total liabilities.

Cash Flow Quality Index

1.07x
Operating CF / Net Income

Operating Cash Flow

NT$267.55 Million
TWD

Net Income

NT$249.08 Million
TWD

Data as of

Sep 2025
Most recent filing

Cash Flow Quality Index of uPI Semiconductor Corp (2016–2024)

Cash flow quality index of uPI Semiconductor Corp from 2016 to 2024. Historical Cash Flow Quality Index for uPI Semiconductor Corp across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore debt repayment capacity of uPI Semiconductor Corp to assess how comfortably operating cash covers total debt obligations.

uPI Semiconductor Corp Cash Flow Quality Index by Year (2016–2024)

uPI Semiconductor Corp cash flow quality index by year from 2016 to 2024. Year-by-year earnings quality comparison for uPI Semiconductor Corp. For the full cash flow conversion analysis, see cash efficiency ratio of 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 —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.