Universal Microwave Technology (3491) — Cash Flow Quality Index

Latest as of March 2026: 0.72x

Universal Microwave Technology (3491) has a Cash Flow Quality Index of 0.72x as of March 2026. Operating cash flow of NT$182.17 Million is below net income of NT$253.13 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore cash flow to debt ratio of Universal Microwave Technology to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.72x
Operating CF / Net Income

Operating Cash Flow

NT$182.17 Million
TWD

Net Income

NT$253.13 Million
TWD

Data as of

Mar 2026
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. For the full cash flow conversion analysis, see Universal Microwave Technology (3491) cash conversion ratio.

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

Year-by-year earnings quality comparison for 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.