BE Semiconductor Industries NV (BESI) — Cash Flow Quality Index

Latest as of September 2025: 2.36x

BE Semiconductor Industries NV (BESI) has a Cash Flow Quality Index of 2.36x as of September 2025. Operating cash flow of €59.76 Million exceeds net income of €25.28 Million, indicating high earnings quality where cash backs reported profits. Explore BE Semiconductor Industries NV (BESI) investment intensity to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

2.36x
Operating CF / Net Income

Operating Cash Flow

€59.76 Million
EUR

Net Income

€25.28 Million
EUR

Data as of

Sep 2025
Most recent filing

BE Semiconductor Industries NV Cash Flow Quality Index (1999–2024)

Historical Cash Flow Quality Index for BE Semiconductor Industries NV across 19 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check BESI goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for BE Semiconductor Industries NV (1999–2024)

Year-by-year earnings quality comparison for BE Semiconductor Industries NV. For live market cap and the full company financial profile, see BE Semiconductor Industries NV (BESI) market capitalisation.

Year Quality Index Operating CF (EUR) Net Income YoY Change
2024 1.07x €201.08 Million €188.52 Million ▲ +6.2%
2023 1.00x €208.57 Million €207.69 Million ▲ +1.8%
2022 0.99x €271.87 Million €275.49 Million ▲ +7.9%
2021 0.91x €277.85 Million €303.84 Million ▼ -22.4%
2020 1.18x €162.02 Million €137.52 Million ▼ -23.4%
2019 1.54x €120.11 Million €78.14 Million ▲ +29.4%
2018 1.19x €184.11 Million €154.94 Million ▲ +48.0%
2017 0.80x €168.15 Million €209.43 Million ▼ -38.9%
2016 1.31x €98.73 Million €75.17 Million ▼ -12.1%
2015 1.49x €86.51 Million €57.90 Million ▲ +46.9%
2014 1.02x €73.30 Million €72.07 Million ▲ +5.7%
2013 0.96x €18.15 Million €18.86 Million ▼ -48.9%
2012 1.88x €39.22 Million €20.82 Million ▲ +34.0%
2011 1.41x €48.75 Million €34.67 Million ▲ +440.3%
2010 0.26x €12.23 Million €46.99 Million ▲ +134.6%
2009 -0.75x €-3.95 Million €5.25 Million ▼ -165.0%
2006 1.16x €12.50 Million €10.80 Million ▲ +77.1%
2000 0.65x €12.06 Million €18.46 Million ▼ -67.4%
1999 2.01x €4.88 Million €2.43 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.