Develia S.A (DVL) — Cash Flow Quality Index

Latest as of September 2025: 0.38x

Develia S.A (DVL) has a Cash Flow Quality Index of 0.38x as of September 2025. Operating cash flow of zł50.24 Million is below net income of zł133.40 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Develia S.A cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.38x
Operating CF / Net Income

Operating Cash Flow

zł50.24 Million
PLN

Net Income

zł133.40 Million
PLN

Data as of

Sep 2025
Most recent filing

Develia S.A Cash Flow Quality Index (2007–2024)

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

Annual Cash Flow Quality Index for Develia S.A (2007–2024)

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

Year Quality Index Operating CF (PLN) Net Income YoY Change
2024 0.82x zł311.96 Million zł380.27 Million ▲ +111.6%
2023 0.39x zł106.84 Million zł275.62 Million ▼ -37.7%
2022 0.62x zł169.97 Million zł273.24 Million ▲ +44.5%
2021 0.43x zł86.81 Million zł201.70 Million ▲ +174.1%
2019 -0.58x zł-87.70 Million zł151.05 Million ▼ -137.2%
2018 1.56x zł314.98 Million zł201.73 Million ▼ -4.7%
2017 1.64x zł166.89 Million zł101.82 Million ▲ +25.2%
2016 1.31x zł199.05 Million zł152.01 Million ▲ +180.6%
2015 0.47x zł58.82 Million zł126.05 Million ▼ -68.1%
2014 1.46x zł146.31 Million zł100.11 Million ▲ +766.2%
2013 0.17x zł14.27 Million zł84.57 Million ▲ +155.3%
2012 -0.30x zł-23.18 Million zł76.01 Million ▲ +46.5%
2011 -0.57x zł-42.90 Million zł75.29 Million ▼ -180.4%
2010 0.71x zł51.93 Million zł73.27 Million ▲ +116.3%
2008 -4.34x zł-233.56 Million zł53.85 Million ▼ -24.4%
2007 -3.49x zł-466.11 Million zł133.69 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.