Artisanal Spirits Company PLC (ART) — Cash Flow Quality Index

Latest as of December 2015: -2.46x

Artisanal Spirits Company PLC (ART) has a Cash Flow Quality Index of -2.46x as of December 2015. Operating cash flow of GBX-1.67 Million is below net income of GBX677.57K, suggesting accrual-heavy earnings not yet converted to cash. Explore ART cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-2.46x
Operating CF / Net Income

Operating Cash Flow

GBX-1.67 Million
GBX

Net Income

GBX677.57K
GBX

Data as of

Dec 2015
Most recent filing

Artisanal Spirits Company PLC Cash Flow Quality Index (2015–2015)

Historical Cash Flow Quality Index for Artisanal Spirits Company PLC across 1 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Artisanal Spirits Company PLC.

Annual Cash Flow Quality Index for Artisanal Spirits Company PLC (2015–2015)

Year-by-year earnings quality comparison for Artisanal Spirits Company PLC.

Year Quality Index Operating CF (GBX) Net Income YoY Change
2015 -2.46x GBX-3.34 Million GBX1.36 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.