Cosan S.A (CSAN3) — Cash Flow Quality Index

Latest as of June 2025: 113.80x

Cosan S.A (CSAN3) has a Cash Flow Quality Index of 113.80x as of June 2025. Operating cash flow of R$3.93 Billion exceeds net income of R$34.52 Million, indicating high earnings quality where cash backs reported profits. Explore CSAN3 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

113.80x
Operating CF / Net Income

Operating Cash Flow

R$3.93 Billion
BRL

Net Income

R$34.52 Million
BRL

Data as of

Jun 2025
Most recent filing

Cosan S.A Cash Flow Quality Index (2003–2023)

Historical Cash Flow Quality Index for Cosan S.A across 18 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Cosan S.A operating cash flow efficiency.

Annual Cash Flow Quality Index for Cosan S.A (2003–2023)

Year-by-year earnings quality comparison for Cosan S.A.

Year Quality Index Operating CF (BRL) Net Income YoY Change
2023 2.01x R$10.28 Billion R$5.11 Billion ▼ -45.5%
2022 3.69x R$9.97 Billion R$2.70 Billion ▲ +316.9%
2021 0.89x R$5.22 Billion R$5.90 Billion ▼ -51.8%
2020 1.84x R$2.14 Billion R$1.17 Billion ▲ +109.4%
2019 0.88x R$2.81 Billion R$3.20 Billion ▼ -21.2%
2018 1.11x R$2.69 Billion R$2.42 Billion ▲ +22.2%
2017 0.91x R$1.79 Billion R$1.97 Billion ▼ -39.5%
2016 1.50x R$2.24 Billion R$1.49 Billion ▼ -43.8%
2015 2.68x R$1.86 Billion R$695.68 Million ▲ +43.5%
2014 1.87x R$1.00 Billion R$536.08 Million ▼ -60.5%
2013 4.73x R$1.24 Billion R$261.29 Million ▲ +99.4%
2012 2.37x R$2.35 Billion R$991.16 Million ▲ +346.9%
2011 0.53x R$1.96 Billion R$3.70 Billion ▼ -82.5%
2010 3.03x R$2.34 Billion R$771.57 Million ▲ +49.8%
2009 2.02x R$2.13 Billion R$1.05 Billion ▼ -2.8%
2006 2.08x R$743.32 Million R$357.27 Million ▲ +133.0%
2004 -6.31x R$-107.92 Million R$17.10 Million ▼ -220.3%
2003 5.25x R$169.65 Million R$32.34 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.