Elsight Ltd (ELS) — Cash Flow Quality Index
Latest as of December 2025:
1.65x
Elsight Ltd (ELS) has a Cash Flow Quality Index of 1.65x as of December 2025. Operating cash flow of AU$13.86 Million exceeds net income of AU$8.40 Million, indicating high earnings quality where cash backs reported profits. Explore Elsight Ltd debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
1.65x
Operating CF / Net Income
Operating Cash Flow
AU$13.86 Million
AUD
Net Income
AU$8.40 Million
AUD
Data as of
Dec 2025
Most recent filing
Elsight Ltd Cash Flow Quality Index (2016–2025)
Historical Cash Flow Quality Index for Elsight Ltd across 2 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Elsight Ltd.
Annual Cash Flow Quality Index for Elsight Ltd (2016–2025)
Year-by-year earnings quality comparison for Elsight Ltd.
| Year | Quality Index | Operating CF (AUD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 2.64x | AU$20.44 Million | AU$7.75 Million | ▲ +103.6% |
| 2016 | 1.30x | AU$123.02K | AU$94.93K | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.