Universal Microwave Technology (3491) — Cash Flow Quality Index

Latest as of December 2025: 0.33x

Universal Microwave Technology (3491) has a Cash Flow Quality Index of 0.33x as of December 2025. Operating cash flow of NT$72.14 Million is below net income of NT$216.09 Million, suggesting accrual-heavy earnings not yet converted to cash. Also explore balance sheet size of Universal Microwave Technology for the complete picture of this company's asset base.

Cash Flow Quality Index

0.33x
Operating CF / Net Income

Operating Cash Flow

NT$72.14 Million
TWD

Net Income

NT$216.09 Million
TWD

Data as of

Dec 2025
Most recent filing

Universal Microwave Technology Cash Flow Quality Index (2017–2025)

Historical Cash Flow Quality Index for Universal Microwave Technology across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 3491 tangible net assets ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Universal Microwave Technology (2017–2025)

Year-by-year earnings quality comparison for Universal Microwave Technology. For live market cap and the full company financial profile, see market cap of Universal Microwave Technology.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 0.91x NT$471.15 Million NT$518.35 Million ▼ -30.3%
2024 1.30x NT$713.01 Million NT$546.87 Million ▼ -26.0%
2023 1.76x NT$527.40 Million NT$299.27 Million ▲ +13.6%
2022 1.55x NT$420.31 Million NT$271.00 Million ▲ +188.9%
2021 0.54x NT$184.36 Million NT$343.43 Million ▼ -61.9%
2020 1.41x NT$285.68 Million NT$202.72 Million ▲ +89.4%
2019 0.74x NT$186.08 Million NT$250.11 Million ▲ +1102.1%
2018 0.06x NT$13.66 Million NT$220.75 Million ▼ -96.5%
2017 1.76x NT$327.73 Million NT$186.21 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.