Patrimoine et Commerce SA (PAT) — Cash Flow Quality Index

Latest as of December 2025: 0.61x

Patrimoine et Commerce SA (PAT) has a Cash Flow Quality Index of 0.61x as of December 2025. Operating cash flow of €18.25 Million is below net income of €29.80 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can Patrimoine et Commerce SA service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.61x
Operating CF / Net Income

Operating Cash Flow

€18.25 Million
EUR

Net Income

€29.80 Million
EUR

Data as of

Dec 2025
Most recent filing

Patrimoine et Commerce SA Cash Flow Quality Index (2008–2025)

Historical Cash Flow Quality Index for Patrimoine et Commerce SA across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Patrimoine et Commerce SA.

Annual Cash Flow Quality Index for Patrimoine et Commerce SA (2008–2025)

Year-by-year earnings quality comparison for Patrimoine et Commerce SA.

Year Quality Index Operating CF (EUR) Net Income YoY Change
2025 0.74x €31.20 Million €41.90 Million ▼ -30.7%
2024 1.07x €44.00 Million €40.97 Million ▼ -26.3%
2023 1.46x €41.08 Million €28.18 Million ▲ +67.6%
2022 0.87x €41.57 Million €47.81 Million ▼ -24.9%
2021 1.16x €36.08 Million €31.16 Million ▼ -32.4%
2020 1.71x €33.25 Million €19.41 Million ▼ -9.2%
2019 1.89x €44.53 Million €23.60 Million ▲ +1.7%
2018 1.86x €44.61 Million €24.04 Million ▲ +125.3%
2017 0.82x €25.03 Million €30.39 Million ▼ -40.9%
2016 1.39x €35.86 Million €25.72 Million ▲ +55.7%
2015 0.90x €24.08 Million €26.90 Million ▼ -48.2%
2014 1.73x €17.36 Million €10.05 Million ▲ +58.3%
2013 1.09x €22.34 Million €20.47 Million ▼ -18.8%
2012 1.34x €12.63 Million €9.40 Million ▲ +4.7%
2010 1.28x €9.83 Million €7.66 Million ▼ -22.0%
2009 1.65x €11.14 Million €6.77 Million ▼ -22.4%
2008 2.12x €10.98 Million €5.17 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.