Xplus SA (XPL) — Cash Flow Quality Index
Latest as of September 2025:
0.89x
Xplus SA (XPL) has a Cash Flow Quality Index of 0.89x as of September 2025. Operating cash flow of zł1.05 Million is below net income of zł1.17 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Xplus SA debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
0.89x
Operating CF / Net Income
Operating Cash Flow
zł1.05 Million
PLN
Net Income
zł1.17 Million
PLN
Data as of
Sep 2025
Most recent filing
Xplus SA Cash Flow Quality Index (2016–2024)
Historical Cash Flow Quality Index for Xplus SA across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see XPL cash flow metrics.
Annual Cash Flow Quality Index for Xplus SA (2016–2024)
Year-by-year earnings quality comparison for Xplus SA.
| Year | Quality Index | Operating CF (PLN) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 1.60x | zł11.35 Million | zł7.09 Million | ▼ -3.9% |
| 2022 | 1.66x | zł11.06 Million | zł6.65 Million | ▲ +49.8% |
| 2021 | 1.11x | zł10.52 Million | zł9.47 Million | ▲ +58.7% |
| 2020 | 0.70x | zł5.66 Million | zł8.10 Million | ▼ -47.3% |
| 2019 | 1.33x | zł5.60 Million | zł4.22 Million | ▼ -25.1% |
| 2018 | 1.77x | zł4.22 Million | zł2.38 Million | ▲ +75.4% |
| 2017 | 1.01x | zł1.77 Million | zł1.75 Million | ▼ -20.5% |
| 2016 | 1.27x | zł2.24 Million | zł1.77 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.