Union Pioneer Public Company Limited (UPF) — Cash Flow-to-Debt Ratio
Union Pioneer Public Company Limited (UPF) has a Cash Flow-to-Debt Ratio of -0.13x as of December 2025, meaning its operating cash flow of ฿-18.74 Million could theoretically repay 0% of its total liabilities (฿144.96 Million) in one year. See Union Pioneer Public Company Limited (UPF) flexibility index to measure the company's free cash flow as a share of total liabilities.
CF-to-Debt Ratio
Operating Cash Flow
Total Liabilities
Data as of
Union Pioneer Public Company Limited Cash Flow-to-Debt Ratio (2003–2025)
Historical debt coverage capacity for Union Pioneer Public Company Limited across 23 annual periods. For the full cash flow conversion analysis, see cash flow conversion of Union Pioneer Public Company Limited.
Annual Cash Flow-to-Debt Ratio for Union Pioneer Public Company Limited (2003–2025)
Year-by-year debt coverage analysis for Union Pioneer Public Company Limited. Check UPF operating cash flow to net income to evaluate the quality of earnings relative to operating cash generation.
| Year | CF-to-Debt Ratio | Operating CF (THB) | Total Liabilities | YoY Change |
|---|---|---|---|---|
| 2025 | 0.38x | ฿55.74 Million | ฿144.96 Million | ▲ +247.2% |
| 2024 | -0.26x | ฿-36.63 Million | ฿140.27 Million | ▼ -141.2% |
| 2023 | 0.63x | ฿79.79 Million | ฿126.01 Million | ▼ -8.6% |
| 2022 | 0.69x | ฿88.16 Million | ฿127.22 Million | ▲ +397.8% |
| 2021 | 0.14x | ฿22.61 Million | ฿162.40 Million | ▼ -72.2% |
| 2020 | 0.50x | ฿78.30 Million | ฿156.13 Million | ▲ +5.5% |
| 2019 | 0.48x | ฿49.68 Million | ฿104.48 Million | ▲ +8.8% |
| 2018 | 0.44x | ฿43.36 Million | ฿99.21 Million | ▲ +475.4% |
| 2017 | 0.08x | ฿8.12 Million | ฿106.94 Million | ▼ -91.0% |
| 2016 | 0.84x | ฿93.91 Million | ฿111.70 Million | ▼ -6.0% |
| 2015 | 0.89x | ฿94.22 Million | ฿105.37 Million | ▲ +96.9% |
| 2014 | 0.45x | ฿55.08 Million | ฿121.27 Million | ▼ -49.3% |
| 2013 | 0.90x | ฿114.73 Million | ฿127.98 Million | ▼ -4.8% |
| 2012 | 0.94x | ฿118.26 Million | ฿125.52 Million | ▲ +386.2% |
| 2011 | 0.19x | ฿39.14 Million | ฿201.97 Million | ▲ +43.4% |
| 2010 | 0.14x | ฿25.93 Million | ฿191.92 Million | ▼ -89.3% |
| 2009 | 1.26x | ฿207.44 Million | ฿164.97 Million | ▲ +1013.1% |
| 2008 | -0.14x | ฿-28.88 Million | ฿209.74 Million | ▼ -114.9% |
| 2007 | 0.92x | ฿133.09 Million | ฿144.41 Million | ▲ +981.3% |
| 2006 | -0.10x | ฿-26.39 Million | ฿252.31 Million | ▼ -128.9% |
| 2005 | 0.36x | ฿60.43 Million | ฿167.05 Million | ▲ +57.8% |
| 2004 | 0.23x | ฿40.29 Million | ฿175.76 Million | ▲ +431.0% |
| 2003 | 0.04x | ฿7.26 Million | ฿168.06 Million | — |