Cummins India Limited Cash Flow Quality Index

Latest as of September 2025: 0.61x

Cummins India Limited cash flow quality index. 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. See CUMMINSIND free cash flow debt coverage to measure the company's free cash flow as a share of total liabilities.

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

Cash Flow Quality Index of Cummins India Limited (2005–2026)

Cash flow quality index of Cummins India Limited from 2005 to 2026. Historical Cash Flow Quality Index for Cummins India Limited across 22 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore cash flow to debt ratio of Cummins India Limited to assess how comfortably operating cash covers total debt obligations.

Cummins India Limited Cash Flow Quality Index by Year (2005–2026)

Cummins India Limited cash flow quality index by year from 2005 to 2026. Year-by-year earnings quality comparison for Cummins India Limited. For the full cash flow conversion analysis, see Cummins India Limited (CUMMINSIND) cash flow conversion.

Year Quality Index Operating CF (INR) Net Income YoY Change
2026 0.90x Rs21.37 Billion Rs23.62 Billion ▼ -10.8%
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.