Toya SA (TOA) — Cash Flow Quality Index

Latest as of September 2025: 0.69x

Toya SA (TOA) has a Cash Flow Quality Index of 0.69x as of September 2025. Operating cash flow of zł12.88 Million is below net income of zł18.73 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Toya SA cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.69x
Operating CF / Net Income

Operating Cash Flow

zł12.88 Million
PLN

Net Income

zł18.73 Million
PLN

Data as of

Sep 2025
Most recent filing

Toya SA Cash Flow Quality Index (2010–2024)

Historical Cash Flow Quality Index for Toya SA across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Toya SA.

Annual Cash Flow Quality Index for Toya SA (2010–2024)

Year-by-year earnings quality comparison for Toya SA.

Year Quality Index Operating CF (PLN) Net Income YoY Change
2024 -0.59x zł-40.08 Million zł68.42 Million ▼ -128.5%
2023 2.05x zł140.34 Million zł68.32 Million ▲ +227.0%
2022 0.63x zł55.51 Million zł88.35 Million ▲ +4052.2%
2021 -0.02x zł-1.55 Million zł97.31 Million ▼ -101.1%
2020 1.45x zł116.89 Million zł80.63 Million ▲ +93.0%
2019 0.75x zł42.20 Million zł56.19 Million ▲ +710.3%
2018 -0.12x zł-6.70 Million zł54.47 Million ▼ -116.2%
2017 0.76x zł38.23 Million zł50.40 Million ▲ +169.4%
2016 0.28x zł11.49 Million zł40.80 Million ▼ -67.4%
2015 0.86x zł27.56 Million zł31.91 Million ▲ +617.7%
2014 -0.17x zł-5.55 Million zł33.26 Million ▼ -114.7%
2013 1.14x zł36.51 Million zł32.10 Million ▲ +2.7%
2012 1.11x zł24.85 Million zł22.44 Million ▲ +162.8%
2011 0.42x zł13.17 Million zł31.25 Million ▲ +108.6%
2010 0.20x zł5.16 Million zł25.52 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.