Naturgy BAN SA (GBAN) — Cash Flow Quality Index
Latest as of June 2026:
3.90x
Naturgy BAN SA (GBAN) has a Cash Flow Quality Index of 3.90x as of June 2026. Operating cash flow of AR$104.68 Billion exceeds net income of AR$26.83 Billion, indicating high earnings quality where cash backs reported profits. Explore Naturgy BAN SA (GBAN) cash flow to debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
3.90x
Operating CF / Net Income
Operating Cash Flow
AR$104.68 Billion
ARS
Net Income
AR$26.83 Billion
ARS
Data as of
Jun 2026
Most recent filing
Naturgy BAN SA Cash Flow Quality Index (2015–2025)
Historical Cash Flow Quality Index for Naturgy BAN SA across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see GBAN cash flow conversion.
Annual Cash Flow Quality Index for Naturgy BAN SA (2015–2025)
Year-by-year earnings quality comparison for Naturgy BAN SA.
| Year | Quality Index | Operating CF (ARS) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.93x | AR$170.31 Billion | AR$183.09 Billion | ▼ -21.5% |
| 2024 | 1.18x | AR$125.50 Billion | AR$105.95 Billion | ▼ -73.7% |
| 2023 | 4.51x | AR$121.08 Billion | AR$26.84 Billion | ▲ +142.2% |
| 2022 | 1.86x | AR$11.62 Billion | AR$6.24 Billion | ▼ -53.6% |
| 2021 | 4.01x | AR$9.67 Billion | AR$2.41 Billion | ▲ +172.7% |
| 2019 | 1.47x | AR$5.31 Billion | AR$3.61 Billion | ▲ +15.2% |
| 2018 | 1.28x | AR$4.66 Billion | AR$3.65 Billion | ▲ +178.8% |
| 2017 | -1.62x | AR$-989.63 Million | AR$611.25 Million | ▼ -154.1% |
| 2016 | 2.99x | AR$723.55 Million | AR$241.74 Million | ▼ -21.7% |
| 2015 | 3.82x | AR$817.83 Million | AR$213.90 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.