Action S.A. (ACT) — Cash Flow Quality Index

Latest as of June 2026: 1.44x

Action S.A. (ACT) has a Cash Flow Quality Index of 1.44x as of June 2026. Operating cash flow of zł23.82 Million exceeds net income of zł16.54 Million, indicating high earnings quality where cash backs reported profits. Explore Action S.A. debt service capacity to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.44x
Operating CF / Net Income

Operating Cash Flow

zł23.82 Million
PLN

Net Income

zł16.54 Million
PLN

Data as of

Jun 2026
Most recent filing

Action S.A. Cash Flow Quality Index (2006–2025)

Historical Cash Flow Quality Index for Action S.A. across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. See how leveraged is Action S.A.'s balance sheet to measure how much of total assets are equity-financed.

Annual Cash Flow Quality Index for Action S.A. (2006–2025)

Year-by-year earnings quality comparison for Action S.A.. For the full cash flow conversion analysis, see Action S.A. (ACT) cash flow conversion.

Year Quality Index Operating CF (PLN) Net Income YoY Change
2025 0.82x zł37.28 Million zł45.72 Million ▲ +2.0%
2024 0.80x zł40.11 Million zł50.19 Million ▼ -57.5%
2023 1.88x zł69.08 Million zł36.77 Million ▲ +523.6%
2022 0.30x zł17.77 Million zł58.99 Million ▲ +170.4%
2021 -0.43x zł-48.59 Million zł113.60 Million ▼ -435.8%
2020 0.13x zł23.58 Million zł185.11 Million ▼ -94.2%
2015 2.20x zł51.12 Million zł23.23 Million ▲ +288.1%
2014 -1.17x zł-81.81 Million zł69.92 Million ▼ -171.1%
2013 1.64x zł101.34 Million zł61.61 Million ▲ +904.6%
2012 0.16x zł7.87 Million zł48.08 Million ▲ +184.3%
2011 0.06x zł1.98 Million zł34.40 Million ▲ +143.1%
2010 0.02x zł552.00K zł23.30 Million ▼ -99.4%
2009 3.75x zł174.96 Million zł46.61 Million ▲ +369.9%
2008 -1.39x zł-46.99 Million zł33.79 Million ▼ -5.4%
2007 -1.32x zł-29.25 Million zł22.17 Million ▼ -4736.0%
2006 0.03x zł611.00K zł21.47 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.