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. Also explore total assets of First Sensor AG for the complete picture of this company's asset base.
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. Check First Sensor AG tangible book value ratio to evaluate the tangible quality of the company's equity base.
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 (SIS) market capitalisation.
| 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 | — |