Elspec (ELSPC) — Cash Flow Quality Index

Latest as of June 2025: 1.85x

Elspec (ELSPC) has a Cash Flow Quality Index of 1.85x as of June 2025. Operating cash flow of ILA2.41 Million exceeds net income of ILA1.31 Million, indicating high earnings quality where cash backs reported profits. Explore how well can Elspec service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.85x
Operating CF / Net Income

Operating Cash Flow

ILA2.41 Million
ILA

Net Income

ILA1.31 Million
ILA

Data as of

Jun 2025
Most recent filing

Elspec Cash Flow Quality Index (2009–2024)

Historical Cash Flow Quality Index for Elspec across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Elspec (ELSPC) cash conversion ratio.

Annual Cash Flow Quality Index for Elspec (2009–2024)

Year-by-year earnings quality comparison for Elspec.

Year Quality Index Operating CF (ILA) Net Income YoY Change
2024 0.75x ILA9.56 Million ILA12.73 Million ▲ +266.6%
2023 0.20x ILA2.23 Million ILA10.91 Million ▼ -83.8%
2022 1.26x ILA5.21 Million ILA4.13 Million ▲ +83.5%
2021 0.69x ILA3.00 Million ILA4.36 Million ▼ -72.3%
2020 2.48x ILA10.79 Million ILA4.35 Million ▲ +97.6%
2019 1.26x ILA10.91 Million ILA8.69 Million ▲ +250.7%
2018 0.36x ILA1.68 Million ILA4.69 Million ▼ -74.1%
2017 1.38x ILA6.02 Million ILA4.36 Million ▼ -7.6%
2016 1.49x ILA5.08 Million ILA3.40 Million ▲ +16.6%
2015 1.28x ILA10.10 Million ILA7.88 Million ▼ -18.4%
2014 1.57x ILA16.43 Million ILA10.47 Million ▼ -68.3%
2013 4.95x ILA3.76 Million ILA760.00K ▲ +920.7%
2012 0.49x ILA4.94 Million ILA10.18 Million ▲ +12.0%
2011 0.43x ILA4.13 Million ILA9.53 Million ▼ -83.7%
2010 2.66x ILA17.62 Million ILA6.64 Million ▲ +197.8%
2009 0.89x ILA11.98 Million ILA13.43 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.