IRSA Inversiones y Representaciones SA (IRSA) — Cash Flow Quality Index
IRSA Inversiones y Representaciones SA (IRSA) has a Cash Flow Quality Index of 0.03x as of December 2025. Operating cash flow of AR$1.99 Billion is below net income of AR$69.55 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore IRSA cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
IRSA Inversiones y Representaciones SA Cash Flow Quality Index (2018–2023)
Historical Cash Flow Quality Index for IRSA Inversiones y Representaciones SA across 4 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see IRSA Inversiones y Representaciones SA (IRSA) cash flow conversion.
Annual Cash Flow Quality Index for IRSA Inversiones y Representaciones SA (2018–2023)
Year-by-year earnings quality comparison for IRSA Inversiones y Representaciones SA.
| Year | Quality Index | Operating CF (ARS) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | 0.65x | AR$39.39 Billion | AR$60.24 Billion | ▲ +78.2% |
| 2022 | 0.37x | AR$12.68 Billion | AR$34.55 Billion | ▼ -93.2% |
| 2020 | 5.38x | AR$76.63 Billion | AR$14.25 Billion | ▲ +454.3% |
| 2018 | 0.97x | AR$20.42 Billion | AR$21.05 Billion | — |