Varun Beverages Limited (VBL) — Cash Flow Quality Index

Latest as of December 2025: 0.95x

Varun Beverages Limited (VBL) has a Cash Flow Quality Index of 0.95x as of December 2025. Operating cash flow of Rs9.44 Billion is below net income of Rs9.93 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore Varun Beverages Limited debt service capacity to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.95x
Operating CF / Net Income

Operating Cash Flow

Rs9.44 Billion
INR

Net Income

Rs9.93 Billion
INR

Data as of

Dec 2025
Most recent filing

Varun Beverages Limited Cash Flow Quality Index (2012–2025)

Historical Cash Flow Quality Index for Varun Beverages Limited across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Varun Beverages Limited (VBL) cash flow conversion.

Annual Cash Flow Quality Index for Varun Beverages Limited (2012–2025)

Year-by-year earnings quality comparison for Varun Beverages Limited.

Year Quality Index Operating CF (INR) Net Income YoY Change
2025 1.14x Rs34.48 Billion Rs30.36 Billion ▲ +15.3%
2024 0.98x Rs33.81 Billion Rs34.35 Billion ▼ -15.3%
2023 1.16x Rs23.91 Billion Rs20.56 Billion ▲ +31.5%
2022 0.88x Rs17.90 Billion Rs20.24 Billion ▼ -27.7%
2021 1.22x Rs12.31 Billion Rs10.07 Billion ▼ -56.2%
2020 2.79x Rs10.12 Billion Rs3.63 Billion ▲ +48.0%
2019 1.89x Rs13.05 Billion Rs6.92 Billion ▼ -18.7%
2018 2.32x Rs10.00 Billion Rs4.31 Billion ▲ +8.6%
2017 2.14x Rs6.19 Billion Rs2.90 Billion ▼ -37.5%
2016 3.42x Rs8.30 Billion Rs2.43 Billion ▲ +17.5%
2015 2.91x Rs5.55 Billion Rs1.91 Billion ▼ -73.9%
2012 11.17x Rs2.80 Billion Rs251.08 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.