Lupatech S.A (LUPA3) — 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$5.12 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore LUPA3 cash flow metrics to assess how effectively this company generates cash.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Lupatech S.A Cash Flow Quality Index (2003–2023)
Historical Cash Flow Quality Index for Lupatech S.A across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Lupatech S.A total reinvestment intensity to assess the company's total reinvestment commitment from operating cash flow.
Annual Cash Flow Quality Index for Lupatech S.A (2003–2023)
Year-by-year earnings quality comparison for Lupatech S.A. For live market cap and the full company financial profile, see how much is Lupatech S.A worth.
| Year | Quality Index | Operating CF (BRL) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | -0.02x | R$-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 | — |