Lupatech S.A (LUPA3) — Financial Flexibility Index

Latest as of June 2026: 0.01x

Lupatech S.A (LUPA3) has a Financial Flexibility Index of 0.01x as of June 2026. Free cash flow of R$6.62 Million (operating CF R$6.50 Million minus capex R$119.00K) represents 0% of total liabilities (R$503.69 Million). Check Lupatech S.A (LUPA3) reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.

Financial Flexibility Index

0.01x
Free Cash Flow / Total Liabilities

Free Cash Flow

R$6.62 Million
Operating CF − Capex

Total Liabilities

R$503.69 Million
BRL

Capital Expenditures

R$119.00K
BRL

Lupatech S.A Financial Flexibility Index (2003–2025)

Historical Financial Flexibility Index trend for Lupatech S.A across 23 annual periods. For the full cash flow conversion analysis, see cash efficiency ratio of Lupatech S.A.

Annual Financial Flexibility Index for Lupatech S.A (2003–2025)

Year-by-year free cash flow to debt coverage for Lupatech S.A. Explore Lupatech S.A (LUPA3) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Year Flexibility Index Free Cash Flow (BRL) Operating CF Total Liabilities YoY Change
2025 0.04x R$16.49 Million R$11.55 Million R$405.63 Million ▼ -33.8%
2024 0.06x R$22.75 Million R$-34.47 Million R$370.42 Million ▲ +6968.7%
2023 0.00x R$-289.00K R$-1.09 Million R$323.21 Million ▲ +98.5%
2022 -0.06x R$-22.61 Million R$-24.52 Million R$385.40 Million ▼ -286.8%
2021 0.03x R$11.24 Million R$-14.63 Million R$357.95 Million ▼ -83.8%
2020 0.19x R$68.14 Million R$21.07 Million R$352.41 Million ▲ +122.9%
2019 0.09x R$35.13 Million R$31.46 Million R$405.06 Million ▲ +298.8%
2018 -0.04x R$-19.56 Million R$-22.97 Million R$448.53 Million ▼ -67.6%
2017 -0.03x R$-12.05 Million R$-16.30 Million R$463.14 Million ▲ +68.7%
2016 -0.08x R$-49.66 Million R$-52.89 Million R$597.68 Million ▼ -224.5%
2015 0.07x R$48.11 Million R$41.53 Million R$720.72 Million ▲ +267.5%
2014 -0.04x R$-36.96 Million R$-54.97 Million R$927.27 Million ▼ -231.0%
2013 0.03x R$60.65 Million R$23.14 Million R$1.99 Billion ▲ +41.4%
2012 0.02x R$39.18 Million R$-76.72 Million R$1.82 Billion ▼ -60.0%
2011 0.05x R$83.12 Million R$10.87 Million R$1.55 Billion ▼ -58.1%
2010 0.13x R$161.85 Million R$125.22 Million R$1.26 Billion ▼ -1.6%
2009 0.13x R$155.33 Million R$96.72 Million R$1.19 Billion ▲ +3.8%
2008 0.13x R$178.89 Million R$46.96 Million R$1.42 Billion ▼ -64.0%
2007 0.35x R$297.30 Million R$240.53 Million R$851.17 Million ▲ +266.8%
2006 0.10x R$30.87 Million R$5.03 Million R$324.18 Million ▼ -86.8%
2005 0.72x R$61.30 Million R$41.01 Million R$84.82 Million ▲ +39.4%
2004 0.52x R$22.28 Million R$22.28 Million R$42.98 Million ▲ +102.7%
2003 0.26x R$8.37 Million R$8.37 Million R$32.74 Million
Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities