Boa Concept SA (ALBOA) — Cash Flow Quality Index
Boa Concept SA (ALBOA) has a Cash Flow Quality Index of -0.80x as of December 2024. Operating cash flow of €-849.16K is below net income of €1.06 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can Boa Concept SA service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Boa Concept SA Cash Flow Quality Index (2021–2023)
Historical Cash Flow Quality Index for Boa Concept SA across 3 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Boa Concept SA (ALBOA) cash conversion ratio.
Annual Cash Flow Quality Index for Boa Concept SA (2021–2023)
Year-by-year earnings quality comparison for Boa Concept SA.
| Year | Quality Index | Operating CF (EUR) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | 0.49x | €758.97K | €1.56 Million | ▼ -21.4% |
| 2022 | 0.62x | €2.37 Million | €3.82 Million | ▼ -53.4% |
| 2021 | 1.33x | €2.59 Million | €1.95 Million | — |