Eternit S.A (ETER3) — Cash Flow Quality Index
Eternit S.A (ETER3) has a Cash Flow Quality Index of 5.04x as of December 2025. Operating cash flow of R$51.11 Million exceeds net income of R$10.14 Million, indicating high earnings quality where cash backs reported profits. Explore how well can Eternit S.A 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
Eternit S.A Cash Flow Quality Index (2004–2025)
Historical Cash Flow Quality Index for Eternit S.A across 19 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see how efficiently does Eternit S.A generate cash.
Annual Cash Flow Quality Index for Eternit S.A (2004–2025)
Year-by-year earnings quality comparison for Eternit S.A.
| Year | Quality Index | Operating CF (BRL) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.34x | R$65.74 Million | R$48.98 Million | ▼ -82.4% |
| 2024 | 7.63x | R$134.67 Million | R$17.64 Million | ▲ +1035.0% |
| 2023 | 0.67x | R$85.52 Million | R$127.18 Million | ▼ -13.6% |
| 2022 | 0.78x | R$128.45 Million | R$165.00 Million | ▲ +128.2% |
| 2021 | 0.34x | R$118.37 Million | R$347.02 Million | ▼ -25.3% |
| 2020 | 0.46x | R$88.43 Million | R$193.65 Million | ▲ +184.4% |
| 2019 | 0.16x | R$7.14 Million | R$44.44 Million | ▼ -80.9% |
| 2015 | 0.84x | R$57.63 Million | R$68.62 Million | ▼ -17.2% |
| 2014 | 1.01x | R$131.91 Million | R$130.08 Million | ▲ +31.9% |
| 2013 | 0.77x | R$109.34 Million | R$142.23 Million | ▼ -3.8% |
| 2012 | 0.80x | R$126.14 Million | R$157.80 Million | ▼ -12.6% |
| 2011 | 0.91x | R$88.85 Million | R$97.19 Million | ▼ -6.8% |
| 2010 | 0.98x | R$100.10 Million | R$102.08 Million | ▼ -28.5% |
| 2009 | 1.37x | R$100.35 Million | R$73.19 Million | ▲ +19.7% |
| 2008 | 1.15x | R$92.98 Million | R$81.20 Million | ▼ -49.7% |
| 2007 | 2.28x | R$118.15 Million | R$51.92 Million | ▲ +70.9% |
| 2006 | 1.33x | R$50.88 Million | R$38.21 Million | ▼ -39.4% |
| 2005 | 2.20x | R$75.14 Million | R$34.18 Million | ▲ +6.5% |
| 2004 | 2.06x | R$68.76 Million | R$33.31 Million | — |