AC S.A. (ACG) — Cash Flow Quality Index

Latest as of December 2025: 43.77x

AC S.A. (ACG) has a Cash Flow Quality Index of 43.77x as of December 2025. Operating cash flow of zł16.28 Million exceeds net income of zł372.00K, indicating high earnings quality where cash backs reported profits. Explore AC S.A. cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

43.77x
Operating CF / Net Income

Operating Cash Flow

zł16.28 Million
PLN

Net Income

zł372.00K
PLN

Data as of

Dec 2025
Most recent filing

AC S.A. Cash Flow Quality Index (2010–2025)

Historical Cash Flow Quality Index for AC S.A. across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see ACG cash flow conversion.

Annual Cash Flow Quality Index for AC S.A. (2010–2025)

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

Year Quality Index Operating CF (PLN) Net Income YoY Change
2025 2.64x zł37.36 Million zł14.13 Million ▲ +79.8%
2024 1.47x zł41.49 Million zł28.22 Million ▲ +156.0%
2023 0.57x zł16.36 Million zł28.48 Million ▼ -52.0%
2022 1.20x zł43.54 Million zł36.36 Million ▲ +4.5%
2021 1.15x zł27.65 Million zł24.11 Million ▲ +88.0%
2020 0.61x zł18.84 Million zł30.90 Million ▼ -44.0%
2019 1.09x zł41.60 Million zł38.18 Million ▼ -16.2%
2018 1.30x zł50.69 Million zł39.01 Million ▲ +26.6%
2017 1.03x zł31.52 Million zł30.70 Million ▼ -16.8%
2016 1.23x zł37.27 Million zł30.20 Million ▲ +4.2%
2015 1.18x zł33.91 Million zł28.62 Million ▲ +12.2%
2014 1.06x zł26.83 Million zł25.41 Million ▲ +16.4%
2013 0.91x zł24.25 Million zł26.73 Million ▼ -31.2%
2012 1.32x zł33.03 Million zł25.06 Million ▲ +25.5%
2011 1.05x zł23.72 Million zł22.58 Million ▲ +89.8%
2010 0.55x zł11.67 Million zł21.09 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.