JSL S.A (JSLG3) — Cash Flow Quality Index

Latest as of December 2025: 117.50x

JSL S.A (JSLG3) has a Cash Flow Quality Index of 117.50x as of December 2025. Operating cash flow of R$1.21 Billion exceeds net income of R$10.30 Million, indicating high earnings quality where cash backs reported profits. Explore JSLG3 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

117.50x
Operating CF / Net Income

Operating Cash Flow

R$1.21 Billion
BRL

Net Income

R$10.30 Million
BRL

Data as of

Dec 2025
Most recent filing

JSL S.A Cash Flow Quality Index (2008–2024)

Historical Cash Flow Quality Index for JSL S.A across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see JSLG3 cash flow conversion.

Annual Cash Flow Quality Index for JSL S.A (2008–2024)

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

Year Quality Index Operating CF (BRL) Net Income YoY Change
2024 -1.43x R$-296.01 Million R$207.31 Million ▲ +58.6%
2023 -3.45x R$-1.21 Billion R$351.78 Million ▼ -188.8%
2022 3.89x R$755.26 Million R$194.18 Million ▲ +498.4%
2021 -0.98x R$-264.37 Million R$270.78 Million ▲ +97.0%
2020 -32.50x R$-1.33 Billion R$40.97 Million ▼ -267.2%
2019 -8.85x R$-2.00 Billion R$225.90 Million ▲ +51.3%
2018 -18.19x R$-2.39 Billion R$131.27 Million ▼ -148.2%
2015 37.71x R$1.76 Billion R$46.76 Million ▲ +403.9%
2014 7.48x R$542.05 Million R$72.44 Million ▲ +2.1%
2013 7.33x R$685.98 Million R$93.58 Million ▼ -16.8%
2012 8.81x R$684.83 Million R$77.71 Million ▲ +4.2%
2011 8.46x R$480.82 Million R$56.86 Million ▲ +170.9%
2010 3.12x R$290.36 Million R$93.01 Million ▲ +63.0%
2009 1.92x R$120.60 Million R$62.95 Million ▼ -54.0%
2008 4.17x R$240.98 Million R$57.85 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.