Cummins India Limited (CUMMINSIND) — Cash Flow Quality Index

Latest as of September 2025: 0.61x

Cummins India Limited (CUMMINSIND) has a Cash Flow Quality Index of 0.61x as of September 2025. Operating cash flow of Rs7.42 Billion is below net income of Rs12.26 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore CUMMINSIND long-term asset investment ratio to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

0.61x
Operating CF / Net Income

Operating Cash Flow

Rs7.42 Billion
INR

Net Income

Rs12.26 Billion
INR

Data as of

Sep 2025
Most recent filing

Cummins India Limited Cash Flow Quality Index (2005–2025)

Historical Cash Flow Quality Index for Cummins India Limited across 21 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check CUMMINSIND goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Cummins India Limited (2005–2025)

Year-by-year earnings quality comparison for Cummins India Limited. For live market cap and the full company financial profile, see CUMMINSIND stock market capitalisation.

Year Quality Index Operating CF (INR) Net Income YoY Change
2025 1.01x Rs20.28 Billion Rs20.00 Billion ▲ +35.8%
2024 0.75x Rs12.85 Billion Rs17.21 Billion ▲ +45.0%
2023 0.52x Rs8.20 Billion Rs15.91 Billion ▼ -12.7%
2022 0.59x Rs7.12 Billion Rs12.07 Billion ▼ -38.3%
2021 0.96x Rs7.89 Billion Rs8.25 Billion ▲ +28.5%
2020 0.74x Rs6.01 Billion Rs8.07 Billion ▲ +44.8%
2019 0.51x Rs5.49 Billion Rs10.69 Billion ▼ -31.6%
2018 0.75x Rs6.32 Billion Rs8.41 Billion ▼ -15.3%
2017 0.89x Rs7.48 Billion Rs8.43 Billion ▲ +4.2%
2016 0.85x Rs7.73 Billion Rs9.08 Billion ▲ +59.3%
2015 0.53x Rs5.01 Billion Rs9.37 Billion ▲ +20.6%
2014 0.44x Rs3.62 Billion Rs8.18 Billion ▼ -17.0%
2013 0.53x Rs5.29 Billion Rs9.90 Billion ▼ -28.6%
2012 0.75x Rs4.42 Billion Rs5.91 Billion ▲ +43.7%
2011 0.52x Rs4.18 Billion Rs8.02 Billion ▼ -44.7%
2010 0.94x Rs5.76 Billion Rs6.11 Billion ▲ +150.2%
2009 0.38x Rs2.33 Billion Rs6.19 Billion ▼ -40.7%
2008 0.64x Rs2.79 Billion Rs4.39 Billion ▲ +10.3%
2007 0.58x Rs2.14 Billion Rs3.72 Billion ▼ -3.5%
2006 0.60x Rs1.63 Billion Rs2.74 Billion ▲ +1256.6%
2005 -0.05x Rs-102.47 Million Rs1.99 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.