Cummins India Limited (CUMMINSIND) — 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. Explore CUMMINSIND operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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. For the full cash flow conversion analysis, see Cummins India Limited operating cash flow efficiency.
Annual Cash Flow Quality Index for Cummins India Limited (2005–2025)
Year-by-year earnings quality comparison for Cummins India Limited.
| 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 | — |