First Sensor AG (SIS) — Cash Flow Quality Index
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 SIS operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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. For the full cash flow conversion analysis, see how efficiently does First Sensor AG generate cash.
Annual Cash Flow Quality Index for First Sensor AG (2014–2023)
Year-by-year earnings quality comparison for First Sensor AG.
| 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 | — |