Soc Centrale Bois Scieries Manche SA (CBSM) — Cash Flow Quality Index

Latest as of December 2025: 0.97x

Soc Centrale Bois Scieries Manche SA (CBSM) has a Cash Flow Quality Index of 0.97x as of December 2025. Operating cash flow of €10.05 Million is below net income of €10.34 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore CBSM cash generation efficiency to assess how effectively this company generates cash.

Cash Flow Quality Index

0.97x
Operating CF / Net Income

Operating Cash Flow

€10.05 Million
EUR

Net Income

€10.34 Million
EUR

Data as of

Dec 2025
Most recent filing

Soc Centrale Bois Scieries Manche SA Cash Flow Quality Index (2010–2025)

Historical Cash Flow Quality Index for Soc Centrale Bois Scieries Manche SA across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check CBSM capex plus investments ratio to assess the company's total reinvestment commitment from operating cash flow.

Annual Cash Flow Quality Index for Soc Centrale Bois Scieries Manche SA (2010–2025)

Year-by-year earnings quality comparison for Soc Centrale Bois Scieries Manche SA. For live market cap and the full company financial profile, see market cap of Soc Centrale Bois Scieries Manche SA.

Year Quality Index Operating CF (EUR) Net Income YoY Change
2025 1.30x €16.65 Million €12.85 Million ▼ -96.0%
2024 32.32x €10.60 Million €328.00K ▲ +3252.0%
2023 0.96x €9.02 Million €9.36 Million ▲ +495.2%
2022 0.16x €5.48 Million €33.81 Million ▼ -72.2%
2021 0.58x €9.30 Million €15.99 Million ▲ +520.4%
2020 0.09x €2.17 Million €23.14 Million ▼ -70.4%
2019 0.32x €5.98 Million €18.84 Million ▼ -75.5%
2018 1.30x €14.19 Million €10.95 Million ▲ +104.6%
2017 0.63x €6.73 Million €10.62 Million ▼ -44.3%
2016 1.14x €11.66 Million €10.26 Million ▲ +6.3%
2015 1.07x €8.70 Million €8.14 Million ▼ -43.0%
2014 1.87x €13.30 Million €7.10 Million ▼ -31.3%
2013 2.73x €8.58 Million €3.15 Million ▲ +103.9%
2012 1.34x €10.16 Million €7.60 Million ▲ +43.1%
2011 0.93x €9.74 Million €10.42 Million ▼ -29.2%
2010 1.32x €10.38 Million €7.87 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.