Elektrotim SA (ELT) — Cash Flow Quality Index
Latest as of September 2025:
0.89x
Elektrotim SA (ELT) has a Cash Flow Quality Index of 0.89x as of September 2025. Operating cash flow of zł5.75 Million is below net income of zł6.44 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can Elektrotim SA service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
0.89x
Operating CF / Net Income
Operating Cash Flow
zł5.75 Million
PLN
Net Income
zł6.44 Million
PLN
Data as of
Sep 2025
Most recent filing
Elektrotim SA Cash Flow Quality Index (2008–2024)
Historical Cash Flow Quality Index for Elektrotim SA across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Elektrotim SA.
Annual Cash Flow Quality Index for Elektrotim SA (2008–2024)
Year-by-year earnings quality comparison for Elektrotim SA.
| Year | Quality Index | Operating CF (PLN) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 0.85x | zł45.82 Million | zł54.07 Million | ▲ +455.5% |
| 2023 | -0.24x | zł-5.33 Million | zł22.37 Million | ▼ -119.3% |
| 2022 | 1.23x | zł37.51 Million | zł30.41 Million | ▲ +416.2% |
| 2021 | 0.24x | zł1.82 Million | zł7.61 Million | ▼ -88.5% |
| 2020 | 2.08x | zł34.44 Million | zł16.59 Million | ▲ +142.9% |
| 2015 | 0.85x | zł18.39 Million | zł21.52 Million | ▼ -95.8% |
| 2014 | 20.31x | zł21.80 Million | zł1.07 Million | ▲ +1080.4% |
| 2013 | 1.72x | zł12.97 Million | zł7.54 Million | ▼ -25.0% |
| 2012 | 2.30x | zł15.18 Million | zł6.61 Million | ▲ +2781.0% |
| 2011 | 0.08x | zł774.00K | zł9.71 Million | ▼ -88.4% |
| 2010 | 0.69x | zł2.60 Million | zł3.79 Million | ▲ +24.5% |
| 2009 | 0.55x | zł4.97 Million | zł9.03 Million | ▼ -20.0% |
| 2008 | 0.69x | zł6.37 Million | zł9.25 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.