Lowland Investment Co (LWI) — Cash Flow Quality Index
Lowland Investment Co (LWI) has a Cash Flow Quality Index of 0.41x as of September 2024. Operating cash flow of £12.18 Million is below net income of £30.03 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Lowland Investment Co cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Lowland Investment Co Cash Flow Quality Index (2011–2024)
Historical Cash Flow Quality Index for Lowland Investment Co across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Lowland Investment Co cash conversion from operations.
Annual Cash Flow Quality Index for Lowland Investment Co (2011–2024)
Year-by-year earnings quality comparison for Lowland Investment Co.
| Year | Quality Index | Operating CF (GBP) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 0.32x | £18.17 Million | £57.61 Million | ▲ +2.8% |
| 2023 | 0.31x | £16.23 Million | £52.87 Million | ▲ +260.6% |
| 2021 | 0.09x | £11.23 Million | £131.91 Million | ▼ -93.4% |
| 2018 | 1.30x | £16.87 Million | £13.00 Million | ▲ +496.2% |
| 2017 | 0.22x | £14.34 Million | £65.87 Million | ▼ -25.9% |
| 2016 | 0.29x | £12.44 Million | £42.34 Million | ▼ -66.0% |
| 2015 | 0.86x | £11.52 Million | £13.34 Million | ▲ +3.6% |
| 2014 | 0.83x | £9.57 Million | £11.49 Million | ▼ -4.7% |
| 2013 | 0.87x | £9.28 Million | £10.62 Million | ▲ +643.0% |
| 2012 | 0.12x | £7.26 Million | £61.71 Million | ▼ -70.1% |
| 2011 | 0.39x | £7.42 Million | £18.88 Million | — |