Lupatech S.A (LUPA3) — Financial Flexibility Index

Latest as of December 2025: 0.01x

Lupatech S.A (LUPA3) has a Financial Flexibility Index of 0.01x as of December 2025. Free cash flow of R$5.22 Million (operating CF R$546.00K minus capex R$4.68 Million) represents 0% of total liabilities (R$405.63 Million). Check asset allocation strategy of Lupatech S.A to assess the company's strategic physical and investment asset allocation.

Financial Flexibility Index

0.01x
Free Cash Flow / Total Liabilities

Free Cash Flow

R$5.22 Million
Operating CF − Capex

Total Liabilities

R$405.63 Million
BRL

Capital Expenditures

R$4.68 Million
BRL

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

Historical Financial Flexibility Index trend for Lupatech S.A across 23 annual periods. See LUPA3 working capital ratio to evaluate short-term liquidity relative to the company's equity base.

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

Year-by-year free cash flow to debt coverage for Lupatech S.A. For the full company profile including market capitalisation, see Lupatech S.A market cap and net worth.

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