GEM CO. LTD SP.GDR/10 A (3730) — Cash Flow Quality Index

Latest as of December 2025: 2.39x

GEM CO. LTD SP.GDR/10 A (3730) has a Cash Flow Quality Index of 2.39x as of December 2025. Operating cash flow of €3.78 Billion exceeds net income of €1.58 Billion, indicating high earnings quality where cash backs reported profits. Explore 3730 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

2.39x
Operating CF / Net Income

Operating Cash Flow

€3.78 Billion
EUR

Net Income

€1.58 Billion
EUR

Data as of

Dec 2025
Most recent filing

GEM CO. LTD SP.GDR/10 A Cash Flow Quality Index (2021–2025)

Historical Cash Flow Quality Index for GEM CO. LTD SP.GDR/10 A across 5 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 3730 cash flow metrics.

Annual Cash Flow Quality Index for GEM CO. LTD SP.GDR/10 A (2021–2025)

Year-by-year earnings quality comparison for GEM CO. LTD SP.GDR/10 A.

Year Quality Index Operating CF (EUR) Net Income YoY Change
2025 2.39x €3.78 Billion €1.58 Billion ▼ -20.0%
2024 2.99x €3.05 Billion €1.02 Billion ▲ +29.3%
2023 2.32x €2.16 Billion €934.49 Million ▲ +17446.3%
2022 -0.01x €-17.30 Million €1.30 Billion ▼ -101.7%
2021 0.80x €741.72 Million €923.28 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.