First BanCorp. (FBP) — Cash Flow Quality Index
First BanCorp. (FBP) has a Cash Flow Quality Index of 0.97x as of June 2026. Operating cash flow of $93.41 Million is below net income of $96.15 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore debt repayment capacity of First BanCorp. to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
First BanCorp. Cash Flow Quality Index (1991–2025)
Historical Cash Flow Quality Index for First BanCorp. across 31 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see First BanCorp. cash conversion from operations.
Annual Cash Flow Quality Index for First BanCorp. (1991–2025)
Year-by-year earnings quality comparison for First BanCorp..
| Year | Quality Index | Operating CF (USD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.29x | $445.07 Million | $344.87 Million | ▼ -4.6% |
| 2024 | 1.35x | $404.15 Million | $298.72 Million | ▲ +12.9% |
| 2023 | 1.20x | $362.96 Million | $302.86 Million | ▼ -17.0% |
| 2022 | 1.44x | $440.49 Million | $305.07 Million | ▲ +1.5% |
| 2021 | 1.42x | $399.72 Million | $281.02 Million | ▼ -51.1% |
| 2020 | 2.91x | $297.74 Million | $102.27 Million | ▲ +65.6% |
| 2019 | 1.76x | $294.28 Million | $167.38 Million | ▲ +22.9% |
| 2018 | 1.43x | $288.32 Million | $201.61 Million | ▼ -59.4% |
| 2017 | 3.52x | $235.96 Million | $66.96 Million | ▲ +64.7% |
| 2016 | 2.14x | $199.43 Million | $93.23 Million | ▼ -82.6% |
| 2015 | 12.30x | $261.89 Million | $21.30 Million | ▲ +1724.8% |
| 2014 | 0.67x | $264.35 Million | $392.29 Million | ▼ -91.2% |
| 2012 | 7.68x | $228.85 Million | $29.78 Million | ▲ +380.2% |
| 2008 | 1.60x | $175.91 Million | $109.94 Million | ▲ +80.8% |
| 2007 | 0.88x | $60.29 Million | $68.14 Million | ▼ -63.7% |
| 2006 | 2.44x | $279.41 Million | $114.60 Million | ▼ -23.9% |
| 2005 | 3.20x | $366.97 Million | $114.60 Million | ▲ +260.5% |
| 2004 | 0.89x | $158.89 Million | $178.88 Million | ▼ -41.6% |
| 2003 | 1.52x | $182.26 Million | $119.89 Million | ▼ -14.3% |
| 2002 | 1.77x | $191.39 Million | $107.96 Million | ▼ -3.1% |
| 2001 | 1.83x | $157.38 Million | $86.00 Million | ▲ +4.3% |
| 2000 | 1.76x | $118.07 Million | $67.28 Million | ▼ -5.4% |
| 1999 | 1.86x | $115.15 Million | $62.08 Million | ▲ +0.6% |
| 1998 | 1.84x | $95.50 Million | $51.80 Million | ▲ +2.4% |
| 1997 | 1.80x | $85.50 Million | $47.50 Million | ▲ +1.9% |
| 1996 | 1.77x | $66.40 Million | $37.60 Million | ▼ -59.2% |
| 1995 | 4.33x | $212.60 Million | $49.10 Million | ▲ +217.7% |
| 1994 | -3.68x | $-114.00 Million | $31.00 Million | ▼ -235.5% |
| 1993 | 2.71x | $59.70 Million | $22.00 Million | ▲ +249.9% |
| 1992 | -1.81x | $-27.70 Million | $15.30 Million | ▼ -170.1% |
| 1991 | 2.58x | $29.70 Million | $11.50 Million | — |