Cemtas Celik Makina Sanayi ve Ticaret AS (CEMTS) — Cash Flow Quality Index
Cemtas Celik Makina Sanayi ve Ticaret AS (CEMTS) has a Cash Flow Quality Index of -28.28x as of September 2025. Operating cash flow of TL-228.84 Million is below net income of TL8.09 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore CEMTS cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cemtas Celik Makina Sanayi ve Ticaret AS Cash Flow Quality Index (2011–2023)
Historical Cash Flow Quality Index for Cemtas Celik Makina Sanayi ve Ticaret AS across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Cemtas Celik Makina Sanayi ve Ticaret AS operating cash flow efficiency.
Annual Cash Flow Quality Index for Cemtas Celik Makina Sanayi ve Ticaret AS (2011–2023)
Year-by-year earnings quality comparison for Cemtas Celik Makina Sanayi ve Ticaret AS.
| Year | Quality Index | Operating CF (TRY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | 6.53x | TL779.17 Million | TL119.27 Million | ▲ +2679.8% |
| 2022 | 0.24x | TL224.31 Million | TL954.44 Million | ▼ -36.2% |
| 2021 | 0.37x | TL148.57 Million | TL403.33 Million | ▼ -24.3% |
| 2020 | 0.49x | TL67.56 Million | TL138.82 Million | ▼ -82.6% |
| 2019 | 2.79x | TL157.77 Million | TL56.45 Million | ▲ +287.1% |
| 2018 | 0.72x | TL105.59 Million | TL146.27 Million | ▲ +178.5% |
| 2017 | -0.92x | TL-83.69 Million | TL90.96 Million | ▼ -256.5% |
| 2016 | 0.59x | TL16.87 Million | TL28.70 Million | ▼ -58.0% |
| 2015 | 1.40x | TL10.81 Million | TL7.73 Million | ▲ +34.7% |
| 2014 | 1.04x | TL16.13 Million | TL15.53 Million | ▼ -62.9% |
| 2012 | 2.80x | TL23.78 Million | TL8.50 Million | ▲ +234.2% |
| 2011 | 0.84x | TL19.88 Million | TL23.75 Million | — |