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 how well can Leclanche SA service its debt to assess how comfortably operating cash covers total debt obligations.
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. For the full cash flow conversion analysis, see LECN operating cash flow.
Annual Cash Flow Quality Index for Leclanche SA (2007–2008)
Year-by-year earnings quality comparison for Leclanche SA.
| 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.