Implenia AG (IMPN) — Cash Flow Quality Index
Latest as of December 2025:
5.42x
Implenia AG (IMPN) has a Cash Flow Quality Index of 5.42x as of December 2025. Operating cash flow of CHF274.30 Million exceeds net income of CHF50.65 Million, indicating high earnings quality where cash backs reported profits. Explore IMPN debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
5.42x
Operating CF / Net Income
Operating Cash Flow
CHF274.30 Million
CHF
Net Income
CHF50.65 Million
CHF
Data as of
Dec 2025
Most recent filing
Implenia AG Cash Flow Quality Index (2004–2025)
Historical Cash Flow Quality Index for Implenia AG across 21 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Implenia AG.
Annual Cash Flow Quality Index for Implenia AG (2004–2025)
Year-by-year earnings quality comparison for Implenia AG.
| Year | Quality Index | Operating CF (CHF) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.64x | CHF137.29 Million | CHF83.64 Million | ▲ +255.0% |
| 2024 | 0.46x | CHF43.16 Million | CHF93.35 Million | ▲ +314.6% |
| 2023 | -0.22x | CHF-30.37 Million | CHF140.96 Million | ▼ -117.8% |
| 2022 | 1.21x | CHF128.13 Million | CHF105.96 Million | ▲ +211.7% |
| 2021 | -1.08x | CHF-69.25 Million | CHF63.96 Million | ▼ -125.6% |
| 2019 | 4.23x | CHF143.55 Million | CHF33.92 Million | ▼ -86.7% |
| 2018 | 31.85x | CHF16.05 Million | CHF504.00K | ▲ +529.9% |
| 2017 | 5.06x | CHF197.34 Million | CHF39.03 Million | ▲ +422.0% |
| 2016 | 0.97x | CHF62.43 Million | CHF64.45 Million | ▼ -65.3% |
| 2015 | 2.79x | CHF145.19 Million | CHF52.02 Million | ▲ +74.3% |
| 2014 | 1.60x | CHF116.90 Million | CHF73.01 Million | ▲ +7.3% |
| 2013 | 1.49x | CHF123.28 Million | CHF82.63 Million | ▼ -33.9% |
| 2012 | 2.26x | CHF160.79 Million | CHF71.23 Million | ▲ +35.2% |
| 2011 | 1.67x | CHF102.45 Million | CHF61.35 Million | ▼ -36.8% |
| 2010 | 2.64x | CHF138.52 Million | CHF52.46 Million | ▲ +4.6% |
| 2009 | 2.52x | CHF118.74 Million | CHF47.05 Million | ▼ -42.4% |
| 2008 | 4.38x | CHF183.60 Million | CHF41.87 Million | ▲ +259.5% |
| 2007 | -2.75x | CHF-70.18 Million | CHF25.53 Million | ▼ -202.7% |
| 2006 | 2.68x | CHF37.57 Million | CHF14.04 Million | ▲ +100.4% |
| 2005 | 1.34x | CHF45.85 Million | CHF34.34 Million | ▼ -49.2% |
| 2004 | 2.63x | CHF27.22 Million | CHF10.36 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.