Central Puerto S.A. (CEPU) — Cash Flow Quality Index
Central Puerto S.A. (CEPU) has a Cash Flow Quality Index of 0.21x as of March 2026. Operating cash flow of AR$39.11 Billion is below net income of AR$187.54 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore Central Puerto S.A. cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Central Puerto S.A. Cash Flow Quality Index (2015–2025)
Historical Cash Flow Quality Index for Central Puerto S.A. across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Central Puerto S.A. operating cash flow efficiency.
Annual Cash Flow Quality Index for Central Puerto S.A. (2015–2025)
Year-by-year earnings quality comparison for Central Puerto S.A..
| Year | Quality Index | Operating CF (ARS) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.19x | AR$411.21 Billion | AR$346.35 Billion | ▼ -77.2% |
| 2024 | 5.21x | AR$258.22 Billion | AR$49.60 Billion | ▲ +181.8% |
| 2023 | 1.85x | AR$273.54 Billion | AR$148.04 Billion | ▼ -36.8% |
| 2022 | 2.92x | AR$55.64 Billion | AR$19.04 Billion | ▼ -30.8% |
| 2020 | 4.23x | AR$29.12 Billion | AR$6.89 Billion | ▲ +128.3% |
| 2019 | 1.85x | AR$16.30 Billion | AR$8.81 Billion | ▲ +774.8% |
| 2018 | 0.21x | AR$5.70 Billion | AR$26.95 Billion | ▼ -69.4% |
| 2017 | 0.69x | AR$3.66 Billion | AR$5.29 Billion | ▼ -41.4% |
| 2016 | 1.18x | AR$2.09 Billion | AR$1.77 Billion | ▲ +24.5% |
| 2015 | 0.95x | AR$1.27 Billion | AR$1.34 Billion | — |