Light S.A Cash Flow Quality Index
Light S.A cash flow quality index. Light S.A (LIGT3) has a Cash Flow Quality Index of -0.05x as of March 2026. Operating cash flow of R$-143.85 Million is below net income of R$2.82 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore LIGT3 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of Light S.A (2005–2025)
Cash flow quality index of Light S.A from 2005 to 2025. Historical Cash Flow Quality Index for Light S.A across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. See LIGT3 net asset quality score to measure how much of total assets are equity-financed.
Light S.A Cash Flow Quality Index by Year (2005–2025)
Light S.A cash flow quality index by year from 2005 to 2025. Year-by-year earnings quality comparison for Light S.A. For the full cash flow conversion analysis, see LIGT3 cash flow metrics.
| Year | Quality Index | Operating CF (BRL) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 3.30x | R$703.72 Million | R$213.09 Million | ▲ +168.1% |
| 2024 | 1.23x | R$2.15 Billion | R$1.75 Billion | ▼ -27.9% |
| 2023 | 1.71x | R$1.40 Billion | R$816.55 Million | ▼ -23.3% |
| 2020 | 2.23x | R$2.33 Billion | R$1.05 Billion | ▲ +881.2% |
| 2019 | 0.23x | R$451.55 Million | R$1.99 Billion | ▲ +70.4% |
| 2018 | 0.13x | R$41.49 Million | R$311.39 Million | ▲ +54.5% |
| 2017 | 0.09x | R$25.75 Million | R$298.48 Million | ▼ -98.9% |
| 2015 | 7.88x | R$979.48 Million | R$124.23 Million | ▲ +1159.3% |
| 2014 | 0.63x | R$585.47 Million | R$935.13 Million | ▼ -62.4% |
| 2013 | 1.67x | R$1.42 Billion | R$852.10 Million | ▲ +84.2% |
| 2012 | 0.90x | R$541.16 Million | R$598.38 Million | ▼ -20.4% |
| 2011 | 1.14x | R$472.01 Million | R$415.54 Million | ▼ -15.0% |
| 2010 | 1.34x | R$1.23 Billion | R$922.62 Million | ▼ -23.4% |
| 2009 | 1.74x | R$1.05 Billion | R$604.83 Million | ▲ +29.9% |
| 2008 | 1.34x | R$1.31 Billion | R$974.45 Million | ▼ -5.5% |
| 2007 | 1.42x | R$1.53 Billion | R$1.08 Billion | ▲ +321.5% |
| 2005 | -0.64x | R$-155.78 Million | R$242.84 Million | — |