Passus S.A. (PAS) — Cash Flow Quality Index
Latest as of September 2025:
1.84x
Passus S.A. (PAS) has a Cash Flow Quality Index of 1.84x as of September 2025. Operating cash flow of zł9.11 Million exceeds net income of zł4.94 Million, indicating high earnings quality where cash backs reported profits. Explore Passus S.A. cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
1.84x
Operating CF / Net Income
Operating Cash Flow
zł9.11 Million
PLN
Net Income
zł4.94 Million
PLN
Data as of
Sep 2025
Most recent filing
Passus S.A. Cash Flow Quality Index (2016–2024)
Historical Cash Flow Quality Index for Passus S.A. across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Passus S.A..
Annual Cash Flow Quality Index for Passus S.A. (2016–2024)
Year-by-year earnings quality comparison for Passus S.A..
| Year | Quality Index | Operating CF (PLN) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 0.58x | zł5.99 Million | zł10.33 Million | ▲ +124.4% |
| 2023 | -2.38x | zł-9.35 Million | zł3.93 Million | ▼ -136.5% |
| 2022 | 6.52x | zł28.20 Million | zł4.32 Million | ▲ +362.8% |
| 2021 | 1.41x | zł12.10 Million | zł8.59 Million | ▲ +59.0% |
| 2020 | 0.89x | zł1.75 Million | zł1.97 Million | ▼ -91.3% |
| 2019 | 10.16x | zł7.99 Million | zł785.97K | ▲ +322.5% |
| 2018 | -4.57x | zł-1.20 Million | zł262.13K | ▼ -745.7% |
| 2017 | -0.54x | zł-1.12 Million | zł2.08 Million | ▼ -10.8% |
| 2016 | -0.49x | zł-60.35K | zł123.75K | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.