AB S.A. (ABE) — Cash Flow Quality Index

Latest as of March 2026: -3.80x

AB S.A. (ABE) has a Cash Flow Quality Index of -3.80x as of March 2026. Operating cash flow of zł-154.66 Million is below net income of zł40.70 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore ABE cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-3.80x
Operating CF / Net Income

Operating Cash Flow

zł-154.66 Million
PLN

Net Income

zł40.70 Million
PLN

Data as of

Mar 2026
Most recent filing

AB S.A. Cash Flow Quality Index (2005–2025)

Historical Cash Flow Quality Index for AB S.A. across 21 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see ABE operating cash flow.

Annual Cash Flow Quality Index for AB S.A. (2005–2025)

Year-by-year earnings quality comparison for AB S.A..

Year Quality Index Operating CF (PLN) Net Income YoY Change
2025 0.50x zł87.63 Million zł173.86 Million ▼ -57.1%
2024 1.17x zł205.01 Million zł174.69 Million ▼ -38.0%
2023 1.89x zł289.57 Million zł153.07 Million ▲ +159.3%
2022 0.73x zł144.41 Million zł197.92 Million ▲ +3165.3%
2021 -0.02x zł-4.50 Million zł189.18 Million ▲ +98.3%
2020 -1.40x zł-211.65 Million zł151.09 Million ▼ -141.8%
2019 3.35x zł287.32 Million zł85.70 Million ▲ +243.3%
2018 0.98x zł70.01 Million zł71.69 Million ▲ +6.9%
2017 0.91x zł69.92 Million zł76.50 Million ▲ +1552.4%
2016 -0.06x zł-5.38 Million zł85.53 Million ▲ +92.4%
2015 -0.83x zł-68.53 Million zł82.74 Million ▼ -220.8%
2014 0.69x zł61.00 Million zł88.93 Million ▼ -30.2%
2013 0.98x zł72.33 Million zł73.65 Million ▲ +5430.0%
2012 0.02x zł923.00K zł51.97 Million ▲ +170.5%
2011 -0.03x zł-1.52 Million zł60.47 Million ▲ +74.8%
2010 -0.10x zł-6.39 Million zł63.99 Million ▼ -281.5%
2009 0.06x zł2.50 Million zł45.39 Million ▼ -98.6%
2008 3.97x zł148.93 Million zł37.48 Million ▲ +2083.3%
2007 -0.20x zł-4.52 Million zł22.54 Million ▲ +95.4%
2006 -4.37x zł-53.56 Million zł12.25 Million ▼ -381.9%
2005 1.55x zł12.41 Million zł8.00 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.