Grupa Azoty Zaklady Azotowe Pulawy SA (ZAP) — Cash Flow Quality Index

Latest as of March 2026: 27.47x

Grupa Azoty Zaklady Azotowe Pulawy SA (ZAP) has a Cash Flow Quality Index of 27.47x as of March 2026. Operating cash flow of zł750.27 Million exceeds net income of zł27.31 Million, indicating high earnings quality where cash backs reported profits. Explore ZAP cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

27.47x
Operating CF / Net Income

Operating Cash Flow

zł750.27 Million
PLN

Net Income

zł27.31 Million
PLN

Data as of

Mar 2026
Most recent filing

Grupa Azoty Zaklady Azotowe Pulawy SA Cash Flow Quality Index (2004–2022)

Historical Cash Flow Quality Index for Grupa Azoty Zaklady Azotowe Pulawy SA across 19 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see ZAP cash generation efficiency.

Annual Cash Flow Quality Index for Grupa Azoty Zaklady Azotowe Pulawy SA (2004–2022)

Year-by-year earnings quality comparison for Grupa Azoty Zaklady Azotowe Pulawy SA.

Year Quality Index Operating CF (PLN) Net Income YoY Change
2022 8.69x zł2.29 Billion zł263.81 Million ▼ -43.8%
2021 15.47x zł2.17 Billion zł140.23 Million ▲ +584.6%
2020 2.26x zł610.15 Million zł270.12 Million ▲ +25.7%
2019 1.80x zł675.80 Million zł376.19 Million ▼ -62.4%
2018 4.78x zł363.43 Million zł76.01 Million ▲ +184.3%
2017 1.68x zł519.31 Million zł308.81 Million ▲ +2.9%
2016 1.63x zł529.80 Million zł324.04 Million ▲ +22.2%
2015 1.34x zł688.99 Million zł515.14 Million ▼ -26.3%
2014 1.81x zł316.27 Million zł174.30 Million ▲ +43.1%
2013 1.27x zł311.52 Million zł245.66 Million ▲ +26.5%
2012 1.00x zł461.27 Million zł460.20 Million ▼ -26.6%
2011 1.37x zł820.35 Million zł600.48 Million ▼ -3.1%
2010 1.41x zł498.87 Million zł354.00 Million ▲ +515.3%
2009 0.23x zł10.65 Million zł46.49 Million ▼ -81.6%
2008 1.24x zł292.96 Million zł235.68 Million ▼ -24.4%
2007 1.64x zł320.07 Million zł194.63 Million ▲ +61.9%
2006 1.02x zł335.98 Million zł330.82 Million ▼ -15.6%
2005 1.20x zł156.41 Million zł130.01 Million ▼ -23.3%
2004 1.57x zł197.92 Million zł126.17 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.