United Recommend International Co Ltd (5321) — Cash Flow Quality Index
United Recommend International Co Ltd (5321) has a Cash Flow Quality Index of 1274.78x as of September 2025. Operating cash flow of NT$189.94 Million exceeds net income of NT$149.00K, indicating high earnings quality where cash backs reported profits. Explore United Recommend International Co Ltd cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
United Recommend International Co Ltd Cash Flow Quality Index (2018–2024)
Historical Cash Flow Quality Index for United Recommend International Co Ltd across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 5321 cash generation efficiency.
Annual Cash Flow Quality Index for United Recommend International Co Ltd (2018–2024)
Year-by-year earnings quality comparison for United Recommend International Co Ltd.
| Year | Quality Index | Operating CF (TWD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 107.18x | NT$170.63 Million | NT$1.59 Million | ▲ +6093.7% |
| 2023 | 1.73x | NT$277.89 Million | NT$160.59 Million | ▲ +67.0% |
| 2022 | 1.04x | NT$310.22 Million | NT$299.36 Million | ▼ -24.5% |
| 2021 | 1.37x | NT$316.77 Million | NT$230.71 Million | ▼ -54.5% |
| 2019 | 3.02x | NT$132.47 Million | NT$43.90 Million | ▲ +348.9% |
| 2018 | 0.67x | NT$41.88 Million | NT$62.30 Million | — |