ePlus inc (PLUS) — Cash Flow Quality Index
Latest as of December 2025:
-1.92x
ePlus inc (PLUS) has a Cash Flow Quality Index of -1.92x as of December 2025. Operating cash flow of $-87.44 Million is below net income of $45.62 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can ePlus inc service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-1.92x
Operating CF / Net Income
Operating Cash Flow
$-87.44 Million
USD
Net Income
$45.62 Million
USD
Data as of
Dec 2025
Most recent filing
ePlus inc Cash Flow Quality Index (1996–2025)
Historical Cash Flow Quality Index for ePlus inc across 28 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see PLUS operating cash flow.
Annual Cash Flow Quality Index for ePlus inc (1996–2025)
Year-by-year earnings quality comparison for ePlus inc.
| Year | Quality Index | Operating CF (USD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 2.80x | $302.14 Million | $107.98 Million | ▲ +30.4% |
| 2024 | 2.15x | $248.45 Million | $115.78 Million | ▲ +1760.5% |
| 2023 | -0.13x | $-15.43 Million | $119.36 Million | ▲ +33.7% |
| 2022 | -0.19x | $-20.57 Million | $105.60 Million | ▼ -111.2% |
| 2021 | 1.74x | $129.51 Million | $74.40 Million | ▲ +262.1% |
| 2020 | -1.07x | $-74.17 Million | $69.08 Million | ▼ -272.2% |
| 2019 | 0.62x | $39.41 Million | $63.19 Million | ▼ -58.5% |
| 2018 | 1.50x | $82.77 Million | $55.12 Million | ▲ +129.9% |
| 2017 | 0.65x | $33.02 Million | $50.56 Million | ▲ +118.4% |
| 2016 | 0.30x | $13.38 Million | $44.75 Million | ▼ -1.0% |
| 2015 | 0.30x | $13.85 Million | $45.84 Million | ▲ +229.6% |
| 2014 | -0.23x | $-8.22 Million | $35.27 Million | ▼ -119.7% |
| 2013 | 1.18x | $41.27 Million | $34.83 Million | ▲ +228.2% |
| 2012 | -0.92x | $-21.60 Million | $23.37 Million | ▼ -133.3% |
| 2011 | -0.40x | $-9.40 Million | $23.73 Million | ▲ +86.4% |
| 2010 | -2.90x | $-37.02 Million | $12.74 Million | ▼ -275.6% |
| 2009 | 1.65x | $21.21 Million | $12.83 Million | ▲ +128.8% |
| 2008 | 0.72x | $11.82 Million | $16.36 Million | ▼ -56.0% |
| 2005 | 1.64x | $41.56 Million | $25.29 Million | ▼ -19.0% |
| 2004 | 2.03x | $20.59 Million | $10.15 Million | ▼ -45.0% |
| 2003 | 3.68x | $35.79 Million | $9.71 Million | ▲ +165.9% |
| 2002 | 1.39x | $12.35 Million | $8.91 Million | ▲ +10.1% |
| 2001 | 1.26x | $10.47 Million | $8.32 Million | ▼ -42.8% |
| 2000 | 2.20x | $18.43 Million | $8.38 Million | ▲ +275.5% |
| 1999 | -1.25x | $-8.40 Million | $6.70 Million | ▼ -136.3% |
| 1998 | 3.45x | $20.70 Million | $6.00 Million | ▲ +618.8% |
| 1997 | 0.48x | $1.20 Million | $2.50 Million | ▼ -88.0% |
| 1996 | 4.00x | $6.40 Million | $1.60 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.