Art Nirman Limited (ARTNIRMAN) — Cash Flow Quality Index
Art Nirman Limited (ARTNIRMAN) has a Cash Flow Quality Index of 0.45x as of September 2025. Operating cash flow of Rs1.63 Million is below net income of Rs3.62 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Art Nirman Limited (ARTNIRMAN) 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
Art Nirman Limited Cash Flow Quality Index (2012–2025)
Historical Cash Flow Quality Index for Art Nirman Limited across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Art Nirman Limited cash flow conversion.
Annual Cash Flow Quality Index for Art Nirman Limited (2012–2025)
Year-by-year earnings quality comparison for Art Nirman Limited.
| Year | Quality Index | Operating CF (INR) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -6.73x | Rs-134.09 Million | Rs19.92 Million | ▼ -600.4% |
| 2024 | 1.34x | Rs15.85 Million | Rs11.79 Million | ▲ +101.5% |
| 2023 | -87.29x | Rs-72.98 Million | Rs836.00K | ▼ -104.8% |
| 2021 | 1834.17x | Rs198.09 Million | Rs108.00K | ▲ +31576.1% |
| 2020 | -5.83x | Rs-72.12 Million | Rs12.38 Million | ▼ -146.0% |
| 2019 | 12.66x | Rs234.45 Million | Rs18.52 Million | ▲ +202.8% |
| 2018 | -12.31x | Rs-137.94 Million | Rs11.20 Million | ▲ +89.1% |
| 2017 | -113.43x | Rs-414.04 Million | Rs3.65 Million | ▼ -5004.9% |
| 2016 | 2.31x | Rs16.71 Million | Rs7.23 Million | ▼ -98.8% |
| 2015 | 186.86x | Rs1.31 Million | Rs7.00K | ▲ +343.7% |
| 2014 | -76.68x | Rs-36.27 Million | Rs473.00K | ▲ +73.6% |
| 2012 | -290.31x | Rs-47.32 Million | Rs163.00K | — |