First Sensor AG (SIS) — Cash Flow Quality Index

Latest as of December 2025: 0.20x

First Sensor AG (SIS) has a Cash Flow Quality Index of 0.20x as of December 2025. Operating cash flow of €5.52 Million is below net income of €27.62 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore First Sensor AG (SIS) cash conversion ratio to assess how effectively this company generates cash.

Cash Flow Quality Index

0.20x
Operating CF / Net Income

Operating Cash Flow

€5.52 Million
EUR

Net Income

€27.62 Million
EUR

Data as of

Dec 2025
Most recent filing

First Sensor AG Cash Flow Quality Index (2014–2023)

Historical Cash Flow Quality Index for First Sensor AG across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check First Sensor AG (SIS) reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.

Annual Cash Flow Quality Index for First Sensor AG (2014–2023)

Year-by-year earnings quality comparison for First Sensor AG. For live market cap and the full company financial profile, see First Sensor AG stock valuation.

Year Quality Index Operating CF (EUR) Net Income YoY Change
2023 3.45x €14.09 Million €4.09 Million ▲ +1734.2%
2021 0.19x €3.52 Million €18.72 Million ▲ +51.8%
2020 0.12x €6.48 Million €52.33 Million ▼ -98.6%
2019 8.90x €20.43 Million €2.30 Million ▲ +313.3%
2018 2.15x €15.92 Million €7.40 Million ▼ -44.4%
2017 3.87x €16.00 Million €4.13 Million ▲ +34.6%
2016 2.88x €16.57 Million €5.76 Million ▼ -95.9%
2014 69.62x €12.18 Million €175.00K
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.