GMS Inc (GMS) — Cash Flow Quality Index
Latest as of July 2025:
-0.71x
GMS Inc (GMS) has a Cash Flow Quality Index of -0.71x as of July 2025. Operating cash flow of $-30.94 Million is below net income of $43.56 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore GMS debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-0.71x
Operating CF / Net Income
Operating Cash Flow
$-30.94 Million
USD
Net Income
$43.56 Million
USD
Data as of
Jul 2025
Most recent filing
GMS Inc Cash Flow Quality Index (2016–2025)
Historical Cash Flow Quality Index for GMS Inc across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see GMS Inc cash conversion from operations.
Annual Cash Flow Quality Index for GMS Inc (2016–2025)
Year-by-year earnings quality comparison for GMS Inc.
| Year | Quality Index | Operating CF (USD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 3.32x | $383.57 Million | $115.47 Million | ▲ +111.7% |
| 2024 | 1.57x | $433.25 Million | $276.08 Million | ▲ +18.3% |
| 2023 | 1.33x | $441.74 Million | $332.99 Million | ▲ +102.0% |
| 2022 | 0.66x | $179.61 Million | $273.44 Million | ▼ -54.8% |
| 2021 | 1.45x | $153.30 Million | $105.56 Million | ▼ -88.8% |
| 2020 | 12.96x | $303.08 Million | $23.38 Million | ▲ +274.9% |
| 2019 | 3.46x | $193.62 Million | $56.00 Million | ▲ +145.7% |
| 2018 | 1.41x | $88.62 Million | $62.97 Million | ▲ +3.1% |
| 2017 | 1.36x | $66.71 Million | $48.89 Million | ▼ -64.1% |
| 2016 | 3.80x | $47.75 Million | $12.56 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.