Impact Develop (IMP) — Cash Flow Quality Index

Latest as of December 2025: -0.11x

Impact Develop (IMP) has a Cash Flow Quality Index of -0.11x as of December 2025. Operating cash flow of RON-2.21 Million is below net income of RON20.20 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Impact Develop cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-0.11x
Operating CF / Net Income

Operating Cash Flow

RON-2.21 Million
RON

Net Income

RON20.20 Million
RON

Data as of

Dec 2025
Most recent filing

Impact Develop Cash Flow Quality Index (2020–2025)

Historical Cash Flow Quality Index for Impact Develop across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Impact Develop.

Annual Cash Flow Quality Index for Impact Develop (2020–2025)

Year-by-year earnings quality comparison for Impact Develop.

Year Quality Index Operating CF (RON) Net Income YoY Change
2025 1.90x RON141.69 Million RON74.75 Million ▼ -26.4%
2024 2.58x RON151.20 Million RON58.67 Million ▲ +38.4%
2023 1.86x RON30.38 Million RON16.32 Million ▲ +423.3%
2022 -0.58x RON-49.31 Million RON85.62 Million ▲ +13.1%
2021 -0.66x RON-52.23 Million RON78.80 Million ▼ -1217.9%
2020 -0.05x RON-3.77 Million RON74.86 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.