Josef Manner & Comp. AG (MAN) — Cash Flow Quality Index
Josef Manner & Comp. AG (MAN) has a Cash Flow Quality Index of -3.12x as of December 2022. Operating cash flow of €-9.26 Million is below net income of €2.97 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore cash flow to debt ratio of Josef Manner & Comp. AG to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Josef Manner & Comp. AG Cash Flow Quality Index (2018–2025)
Historical Cash Flow Quality Index for Josef Manner & Comp. AG across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see MAN cash flow conversion.
Annual Cash Flow Quality Index for Josef Manner & Comp. AG (2018–2025)
Year-by-year earnings quality comparison for Josef Manner & Comp. AG.
| Year | Quality Index | Operating CF (EUR) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 4.78x | €23.96 Million | €5.01 Million | ▲ +53.7% |
| 2024 | 3.11x | €44.89 Million | €14.42 Million | ▼ -3.1% |
| 2023 | 3.21x | €16.16 Million | €5.03 Million | ▲ +180.6% |
| 2022 | 1.14x | €4.04 Million | €3.53 Million | ▼ -83.3% |
| 2021 | 6.86x | €20.57 Million | €3.00 Million | ▲ +56.7% |
| 2020 | 4.37x | €8.37 Million | €1.91 Million | ▲ +173.9% |
| 2019 | 1.60x | €8.37 Million | €5.24 Million | ▲ +9.0% |
| 2018 | 1.47x | €8.37 Million | €5.71 Million | — |