Lem Holding SA (LEHN) — Cash Flow Quality Index
Lem Holding SA (LEHN) has a Cash Flow Quality Index of 1.42x as of September 2025. Operating cash flow of CHF9.65 Million exceeds net income of CHF6.79 Million, indicating high earnings quality where cash backs reported profits. Explore Lem Holding SA debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Lem Holding SA Cash Flow Quality Index (2002–2025)
Historical Cash Flow Quality Index for Lem Holding SA across 23 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see how efficiently does Lem Holding SA generate cash.
Annual Cash Flow Quality Index for Lem Holding SA (2002–2025)
Year-by-year earnings quality comparison for Lem Holding SA.
| Year | Quality Index | Operating CF (CHF) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 2.88x | CHF30.18 Million | CHF10.48 Million | ▲ +152.9% |
| 2024 | 1.14x | CHF74.42 Million | CHF65.33 Million | ▲ +16.4% |
| 2023 | 0.98x | CHF87.00 Million | CHF88.92 Million | ▲ +65.4% |
| 2022 | 0.59x | CHF50.43 Million | CHF85.28 Million | ▼ -29.2% |
| 2021 | 0.84x | CHF50.88 Million | CHF60.88 Million | ▼ -36.8% |
| 2020 | 1.32x | CHF73.62 Million | CHF55.63 Million | ▲ +29.4% |
| 2019 | 1.02x | CHF53.55 Million | CHF52.38 Million | ▲ +2.8% |
| 2018 | 0.99x | CHF54.12 Million | CHF54.43 Million | ▼ -16.1% |
| 2017 | 1.19x | CHF52.83 Million | CHF44.57 Million | ▲ +13.1% |
| 2016 | 1.05x | CHF45.57 Million | CHF43.49 Million | ▼ -10.0% |
| 2015 | 1.16x | CHF50.23 Million | CHF43.13 Million | ▲ +30.9% |
| 2014 | 0.89x | CHF40.60 Million | CHF45.64 Million | ▼ -23.8% |
| 2013 | 1.17x | CHF46.19 Million | CHF39.55 Million | ▼ -18.6% |
| 2012 | 1.43x | CHF46.65 Million | CHF32.52 Million | ▲ +89.3% |
| 2011 | 0.76x | CHF30.05 Million | CHF39.64 Million | ▼ -69.6% |
| 2010 | 2.50x | CHF26.30 Million | CHF10.53 Million | ▲ +93.1% |
| 2009 | 1.29x | CHF30.94 Million | CHF23.93 Million | ▲ +17.0% |
| 2008 | 1.11x | CHF23.98 Million | CHF21.69 Million | ▲ +93.4% |
| 2007 | 0.57x | CHF14.20 Million | CHF24.84 Million | ▼ -45.5% |
| 2006 | 1.05x | CHF11.30 Million | CHF10.77 Million | ▼ -96.8% |
| 2005 | 33.18x | CHF9.99 Million | CHF301.21K | ▼ -63.6% |
| 2004 | 91.25x | CHF10.76 Million | CHF117.88K | ▲ +2068.7% |
| 2002 | 4.21x | CHF8.15 Million | CHF1.94 Million | — |