GENERALFINANCE SPA (VG30) — Cash Flow Quality Index

Latest as of December 2025: -2.68x

GENERALFINANCE SPA (VG30) has a Cash Flow Quality Index of -2.68x as of December 2025. Operating cash flow of €-20.86 Million is below net income of €7.77 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore GENERALFINANCE SPA (VG30) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-2.68x
Operating CF / Net Income

Operating Cash Flow

€-20.86 Million
EUR

Net Income

€7.77 Million
EUR

Data as of

Dec 2025
Most recent filing

GENERALFINANCE SPA Cash Flow Quality Index (2021–2025)

Historical Cash Flow Quality Index for GENERALFINANCE SPA across 5 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see VG30 cash generation efficiency.

Annual Cash Flow Quality Index for GENERALFINANCE SPA (2021–2025)

Year-by-year earnings quality comparison for GENERALFINANCE SPA.

Year Quality Index Operating CF (EUR) Net Income YoY Change
2025 0.44x €12.59 Million €28.76 Million ▼ -91.7%
2024 5.28x €111.49 Million €21.10 Million ▲ +610.1%
2023 -1.04x €-15.61 Million €15.07 Million ▼ -590.8%
2022 -0.15x €-1.63 Million €10.90 Million ▼ -113.0%
2021 1.16x €10.93 Million €9.45 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.