Tower Investments SA (TOW) — Cash Flow Quality Index
Latest as of September 2025:
-0.47x
Tower Investments SA (TOW) has a Cash Flow Quality Index of -0.47x as of September 2025. Operating cash flow of zł-339.51K is below net income of zł722.94K, suggesting accrual-heavy earnings not yet converted to cash. Explore Tower Investments SA debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-0.47x
Operating CF / Net Income
Operating Cash Flow
zł-339.51K
PLN
Net Income
zł722.94K
PLN
Data as of
Sep 2025
Most recent filing
Tower Investments SA Cash Flow Quality Index (2015–2019)
Historical Cash Flow Quality Index for Tower Investments SA across 5 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see TOW cash flow conversion.
Annual Cash Flow Quality Index for Tower Investments SA (2015–2019)
Year-by-year earnings quality comparison for Tower Investments SA.
| Year | Quality Index | Operating CF (PLN) | Net Income | YoY Change |
|---|---|---|---|---|
| 2019 | 0.71x | zł4.79 Million | zł6.72 Million | ▼ -39.9% |
| 2018 | 1.19x | zł6.29 Million | zł5.30 Million | ▲ +175.4% |
| 2017 | -1.57x | zł-17.57 Million | zł11.17 Million | ▼ -331.4% |
| 2016 | 0.68x | zł5.43 Million | zł7.99 Million | ▲ +1190.1% |
| 2015 | -0.06x | zł-189.85K | zł3.05 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.