E-L Financial Corp Ltd (ELF) — Cash Flow Quality Index

Latest as of September 2025: 0.30x

E-L Financial Corp Ltd (ELF) has a Cash Flow Quality Index of 0.30x as of September 2025. Operating cash flow of CA$196.48 Million is below net income of CA$655.99 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore long-term investment intensity of E-L Financial Corp Ltd to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

0.30x
Operating CF / Net Income

Operating Cash Flow

CA$196.48 Million
CAD

Net Income

CA$655.99 Million
CAD

Data as of

Sep 2025
Most recent filing

E-L Financial Corp Ltd Cash Flow Quality Index (1993–2024)

Historical Cash Flow Quality Index for E-L Financial Corp Ltd across 28 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check ELF goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for E-L Financial Corp Ltd (1993–2024)

Year-by-year earnings quality comparison for E-L Financial Corp Ltd. For live market cap and the full company financial profile, see E-L Financial Corp Ltd (ELF) market capitalisation.

Year Quality Index Operating CF (CAD) Net Income YoY Change
2024 0.26x CA$459.55 Million CA$1.75 Billion ▼ -61.0%
2023 0.67x CA$736.01 Million CA$1.10 Billion ▲ +147.5%
2021 0.27x CA$348.10 Million CA$1.28 Billion ▼ -50.2%
2020 0.55x CA$329.07 Million CA$603.51 Million ▲ +12.8%
2019 0.48x CA$416.53 Million CA$861.68 Million ▼ -92.9%
2018 6.80x CA$387.59 Million CA$57.00 Million ▲ +1376.6%
2017 0.46x CA$346.80 Million CA$753.07 Million ▼ -52.3%
2016 0.97x CA$340.07 Million CA$351.95 Million ▲ +226.2%
2015 0.30x CA$202.91 Million CA$685.09 Million ▼ -22.0%
2014 0.38x CA$186.48 Million CA$490.85 Million ▲ +46.1%
2013 0.26x CA$275.69 Million CA$1.06 Billion ▼ -70.4%
2012 0.88x CA$423.34 Million CA$482.51 Million ▼ -56.4%
2010 2.01x CA$291.11 Million CA$144.69 Million ▲ +123.7%
2007 0.90x CA$189.45 Million CA$210.69 Million ▲ +31.2%
2006 0.69x CA$255.22 Million CA$372.52 Million ▼ -36.8%
2005 1.08x CA$318.56 Million CA$293.70 Million ▼ -55.2%
2004 2.42x CA$314.78 Million CA$129.89 Million ▼ -56.2%
2003 5.53x CA$259.15 Million CA$46.87 Million ▲ +194.9%
2002 1.87x CA$96.57 Million CA$51.51 Million ▲ +650.3%
2001 -0.34x CA$-26.40 Million CA$77.48 Million ▲ +18.2%
2000 -0.42x CA$-30.56 Million CA$73.39 Million ▼ -129.9%
1999 1.39x CA$73.20 Million CA$52.60 Million ▲ +288.6%
1998 -0.74x CA$-42.20 Million CA$57.20 Million ▼ -192.5%
1997 0.80x CA$132.70 Million CA$166.40 Million ▼ -61.8%
1996 2.09x CA$120.60 Million CA$57.80 Million ▼ -29.1%
1995 2.94x CA$128.40 Million CA$43.60 Million ▲ +525.6%
1994 -0.69x CA$-24.70 Million CA$35.70 Million ▼ -105.6%
1993 -0.34x CA$-14.00 Million CA$41.60 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.