Capital Partners S.A. (CPA) — Cash Flow Quality Index
Capital Partners S.A. (CPA) has a Cash Flow Quality Index of -1.56x as of March 2023. Operating cash flow of zł-250.47K is below net income of zł160.40K, suggesting accrual-heavy earnings not yet converted to cash. Explore Capital Partners S.A. (CPA) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Capital Partners S.A. Cash Flow Quality Index (2010–2022)
Historical Cash Flow Quality Index for Capital Partners S.A. across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Capital Partners S.A. cash flow conversion.
Annual Cash Flow Quality Index for Capital Partners S.A. (2010–2022)
Year-by-year earnings quality comparison for Capital Partners S.A..
| Year | Quality Index | Operating CF (PLN) | Net Income | YoY Change |
|---|---|---|---|---|
| 2022 | -0.34x | zł-2.29 Million | zł6.62 Million | ▲ +68.1% |
| 2021 | -1.08x | zł-3.99 Million | zł3.69 Million | ▼ -1027.9% |
| 2017 | -0.10x | zł-1.72 Million | zł17.98 Million | ▲ +90.4% |
| 2016 | -1.00x | zł-3.98 Million | zł3.98 Million | ▼ -5132.0% |
| 2015 | 0.02x | zł490.71K | zł24.70 Million | ▲ +113.1% |
| 2014 | -0.15x | zł-1.43 Million | zł9.41 Million | ▲ +88.8% |
| 2013 | -1.36x | zł-2.46 Million | zł1.81 Million | ▼ -116.3% |
| 2011 | -0.63x | zł-3.41 Million | zł5.42 Million | ▲ +80.5% |
| 2010 | -3.22x | zł-2.38 Million | zł737.53K | — |