S&U plc (SUS) — Cash Flow Quality Index
S&U plc (SUS) has a Cash Flow Quality Index of -3.97x as of January 2026. Operating cash flow of GBX-48.12 Million is below net income of GBX12.11 Million, suggesting accrual-heavy earnings not yet converted to cash. Also explore how large is S&U plc's balance sheet for the complete picture of this company's asset base.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
S&U plc Cash Flow Quality Index (1992–2026)
Historical Cash Flow Quality Index for S&U plc across 35 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check S&U plc (SUS) tangible equity ratio to evaluate the tangible quality of the company's equity base.
Annual Cash Flow Quality Index for S&U plc (1992–2026)
Year-by-year earnings quality comparison for S&U plc. For live market cap and the full company financial profile, see S&U plc (SUS) market capitalisation.
| Year | Quality Index | Operating CF (GBX) | Net Income | YoY Change |
|---|---|---|---|---|
| 2026 | -1.51x | GBX-35.81 Million | GBX23.71 Million | ▼ -204.2% |
| 2025 | 1.45x | GBX64.99 Million | GBX44.83 Million | ▲ +8368.3% |
| 2024 | -0.02x | GBX-446.00K | GBX25.44 Million | ▲ +98.6% |
| 2023 | -1.28x | GBX-62.76 Million | GBX48.91 Million | ▼ -3012.7% |
| 2022 | -0.04x | GBX-2.09 Million | GBX50.79 Million | ▼ -102.7% |
| 2021 | 1.52x | GBX32.94 Million | GBX21.70 Million | ▲ +1127.4% |
| 2020 | 0.12x | GBX4.95 Million | GBX39.98 Million | ▼ -67.1% |
| 2019 | 0.38x | GBX10.53 Million | GBX27.99 Million | ▲ +121.2% |
| 2018 | -1.78x | GBX-43.42 Million | GBX24.41 Million | ▼ -31.9% |
| 2017 | -1.35x | GBX-27.43 Million | GBX20.34 Million | ▼ -482.5% |
| 2016 | -0.23x | GBX-16.02 Million | GBX69.19 Million | ▲ +68.1% |
| 2015 | -0.73x | GBX-13.40 Million | GBX18.46 Million | ▼ -79.0% |
| 2014 | -0.41x | GBX-5.41 Million | GBX13.33 Million | ▼ -256.1% |
| 2013 | 0.26x | GBX3.85 Million | GBX14.81 Million | ▼ -57.8% |
| 2012 | 0.62x | GBX7.89 Million | GBX12.81 Million | ▼ -27.9% |
| 2011 | 0.85x | GBX9.34 Million | GBX10.93 Million | ▲ +4.1% |
| 2010 | 0.82x | GBX8.57 Million | GBX10.44 Million | ▲ +115.9% |
| 2009 | 0.38x | GBX3.85 Million | GBX10.13 Million | ▼ -9.9% |
| 2008 | 0.42x | GBX4.59 Million | GBX10.88 Million | ▲ +596.6% |
| 2007 | 0.06x | GBX634.00K | GBX10.47 Million | ▼ -60.5% |
| 2006 | 0.15x | GBX1.66 Million | GBX10.82 Million | ▼ -17.8% |
| 2005 | 0.19x | GBX1.78 Million | GBX9.55 Million | ▲ +987.7% |
| 2004 | 0.02x | GBX166.00K | GBX9.69 Million | ▲ +158.4% |
| 2003 | -0.03x | GBX-258.00K | GBX8.79 Million | ▲ +93.6% |
| 2002 | -0.46x | GBX-4.74 Million | GBX10.40 Million | ▲ +48.0% |
| 2001 | -0.88x | GBX-7.40 Million | GBX8.45 Million | ▼ -19.9% |
| 2000 | -0.73x | GBX-4.52 Million | GBX6.19 Million | ▼ -592.0% |
| 1999 | -0.11x | GBX-640.00K | GBX6.07 Million | ▼ -82.6% |
| 1998 | -0.06x | GBX-344.00K | GBX5.95 Million | ▼ -134.3% |
| 1997 | 0.17x | GBX1.24 Million | GBX7.38 Million | ▲ +123.3% |
| 1996 | 0.08x | GBX554.00K | GBX7.35 Million | ▼ -64.9% |
| 1995 | 0.22x | GBX1.37 Million | GBX6.37 Million | ▲ +167.3% |
| 1994 | 0.08x | GBX483.00K | GBX6.00 Million | ▼ -53.0% |
| 1993 | 0.17x | GBX907.00K | GBX5.30 Million | ▲ +582.1% |
| 1992 | 0.03x | GBX126.00K | GBX5.02 Million | — |