Lupatech S.A Cash Flow Quality Index
Lupatech S.A cash flow quality index. Lupatech S.A (LUPA3) has a Cash Flow Quality Index of -3.58x as of September 2025. Operating cash flow of R$-18.32 Million is below net income of R$5.12 Million, suggesting accrual-heavy earnings not yet converted to cash. See Lupatech S.A free cash flow to debt ratio to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of Lupatech S.A (2003–2023)
Cash flow quality index of Lupatech S.A from 2003 to 2023. Historical Cash Flow Quality Index for Lupatech S.A across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore Lupatech S.A (LUPA3) cash flow to debt to assess how comfortably operating cash covers total debt obligations.
Lupatech S.A Cash Flow Quality Index by Year (2003–2023)
Lupatech S.A cash flow quality index by year from 2003 to 2023. Year-by-year earnings quality comparison for Lupatech S.A. For the full cash flow conversion analysis, see Lupatech S.A cash flow conversion.
| Year | Quality Index | Operating CF (BRL) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | -0.02x | R$-1.09 Million | R$52.65 Million | ▲ +95.4% |
| 2022 | -0.45x | R$-24.52 Million | R$54.87 Million | ▼ -143.7% |
| 2020 | 1.02x | R$21.07 Million | R$20.58 Million | ▲ +104.9% |
| 2016 | -21.09x | R$-52.89 Million | R$2.51 Million | ▼ -435.9% |
| 2009 | 6.28x | R$96.72 Million | R$15.41 Million | ▲ +2868.2% |
| 2006 | 0.21x | R$5.03 Million | R$23.80 Million | ▼ -83.5% |
| 2005 | 1.28x | R$41.01 Million | R$32.04 Million | ▲ +2.9% |
| 2004 | 1.24x | R$22.28 Million | R$17.91 Million | ▼ -41.2% |
| 2003 | 2.12x | R$8.37 Million | R$3.96 Million | — |