Lanakam S.A (LANAC) — Cash Flow Quality Index
Latest as of December 2022:
1.71x
Lanakam S.A (LANAC) has a Cash Flow Quality Index of 1.71x as of December 2022. Operating cash flow of €325.45K exceeds net income of €190.67K, indicating high earnings quality where cash backs reported profits. Explore LANAC debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
1.71x
Operating CF / Net Income
Operating Cash Flow
€325.45K
EUR
Net Income
€190.67K
EUR
Data as of
Dec 2022
Most recent filing
Lanakam S.A Cash Flow Quality Index (2021–2024)
Historical Cash Flow Quality Index for Lanakam S.A across 4 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see LANAC cash generation efficiency.
Annual Cash Flow Quality Index for Lanakam S.A (2021–2024)
Year-by-year earnings quality comparison for Lanakam S.A.
| Year | Quality Index | Operating CF (EUR) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 0.71x | €207.72K | €293.74K | ▲ +233.9% |
| 2023 | 0.21x | €109.32K | €516.14K | ▼ -91.8% |
| 2022 | 2.57x | €606.22K | €235.64K | ▲ +144.0% |
| 2021 | 1.05x | €354.56K | €336.27K | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.