Nestle S.A. (NESN) — Cash Flow Quality Index
Latest as of June 2026:
1.54x
Nestle S.A. (NESN) has a Cash Flow Quality Index of 1.54x as of June 2026. Operating cash flow of CHF5.34 Billion exceeds net income of CHF3.47 Billion, indicating high earnings quality where cash backs reported profits. Explore how well can Nestle S.A. service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
1.54x
Operating CF / Net Income
Operating Cash Flow
CHF5.34 Billion
CHF
Net Income
CHF3.47 Billion
CHF
Data as of
Jun 2026
Most recent filing
Nestle S.A. Cash Flow Quality Index (1998–2025)
Historical Cash Flow Quality Index for Nestle S.A. across 28 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Nestle S.A. cash flow conversion.
Annual Cash Flow Quality Index for Nestle S.A. (1998–2025)
Year-by-year earnings quality comparison for Nestle S.A..
| Year | Quality Index | Operating CF (CHF) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.72x | CHF15.90 Billion | CHF9.25 Billion | ▲ +15.2% |
| 2024 | 1.49x | CHF16.68 Billion | CHF11.17 Billion | ▲ +4.9% |
| 2023 | 1.42x | CHF15.94 Billion | CHF11.21 Billion | ▲ +10.7% |
| 2022 | 1.28x | CHF11.91 Billion | CHF9.27 Billion | ▲ +56.6% |
| 2021 | 0.82x | CHF13.86 Billion | CHF16.91 Billion | ▼ -30.2% |
| 2020 | 1.18x | CHF14.38 Billion | CHF12.23 Billion | ▼ -6.5% |
| 2019 | 1.26x | CHF15.85 Billion | CHF12.61 Billion | ▼ -17.3% |
| 2018 | 1.52x | CHF15.40 Billion | CHF10.13 Billion | ▼ -23.4% |
| 2017 | 1.98x | CHF14.20 Billion | CHF7.16 Billion | ▲ +8.6% |
| 2016 | 1.83x | CHF15.58 Billion | CHF8.53 Billion | ▲ +15.8% |
| 2015 | 1.58x | CHF14.30 Billion | CHF9.07 Billion | ▲ +55.1% |
| 2014 | 1.02x | CHF14.70 Billion | CHF14.46 Billion | ▼ -32.1% |
| 2013 | 1.50x | CHF14.99 Billion | CHF10.02 Billion | ▲ +5.0% |
| 2012 | 1.43x | CHF15.77 Billion | CHF11.06 Billion | ▲ +43.2% |
| 2011 | 1.00x | CHF9.76 Billion | CHF9.80 Billion | ▲ +158.9% |
| 2010 | 0.38x | CHF13.61 Billion | CHF35.38 Billion | ▼ -74.7% |
| 2009 | 1.52x | CHF17.93 Billion | CHF11.79 Billion | ▲ +169.2% |
| 2008 | 0.56x | CHF10.76 Billion | CHF19.05 Billion | ▼ -52.2% |
| 2007 | 1.18x | CHF13.44 Billion | CHF11.38 Billion | ▼ -1.2% |
| 2006 | 1.19x | CHF11.68 Billion | CHF9.78 Billion | ▼ -6.4% |
| 2005 | 1.28x | CHF10.21 Billion | CHF8.00 Billion | ▼ -31.9% |
| 2004 | 1.88x | CHF10.41 Billion | CHF5.55 Billion | ▲ +11.2% |
| 2003 | 1.69x | CHF10.12 Billion | CHF6.00 Billion | ▲ +21.7% |
| 2002 | 1.39x | CHF10.25 Billion | CHF7.39 Billion | ▲ +2.0% |
| 2001 | 1.36x | CHF8.61 Billion | CHF6.34 Billion | ▼ -14.3% |
| 2000 | 1.59x | CHF8.85 Billion | CHF5.58 Billion | ▼ -8.5% |
| 1999 | 1.73x | CHF8.19 Billion | CHF4.72 Billion | ▲ +16.7% |
| 1998 | 1.48x | CHF6.37 Billion | CHF4.29 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.