Lupatech S.A (LUPA3) — Cash Flow Quality Index
Latest as of September 2025:
-3.58x
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$5.12 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore LUPA3 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-3.58x
Operating CF / Net Income
Operating Cash Flow
R$-18.32 Million
BRL
Net Income
R$5.12 Million
BRL
Data as of
Sep 2025
Most recent filing
Lupatech S.A Cash Flow Quality Index (2003–2023)
Historical Cash Flow Quality Index for Lupatech S.A across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Lupatech S.A cash flow conversion.
Annual Cash Flow Quality Index for Lupatech S.A (2003–2023)
Year-by-year earnings quality comparison for Lupatech S.A.
| Year | Quality Index | Operating CF (BRL) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | -0.02x | R$-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 | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.