Leclanche SA (LECN) — Cash Flow Quality Index

Latest as of December 2008: -5.06x

Leclanche SA (LECN) has a Cash Flow Quality Index of -5.06x as of December 2008. Operating cash flow of CHF-2.01 Million is below net income of CHF397.87K, suggesting accrual-heavy earnings not yet converted to cash. Explore Leclanche SA (LECN) long-term investment share to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

-5.06x
Operating CF / Net Income

Operating Cash Flow

CHF-2.01 Million
CHF

Net Income

CHF397.87K
CHF

Data as of

Dec 2008
Most recent filing

Leclanche SA Cash Flow Quality Index (2007–2008)

Historical Cash Flow Quality Index for Leclanche SA across 2 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check LECN tangible net worth ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Leclanche SA (2007–2008)

Year-by-year earnings quality comparison for Leclanche SA. For live market cap and the full company financial profile, see Leclanche SA market capitalisation.

Year Quality Index Operating CF (CHF) Net Income YoY Change
2008 -2.90x CHF-4.02 Million CHF1.39 Million ▼ -90.2%
2007 -1.52x CHF-320.26K CHF210.21K
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.