AC S.A. (ACG) — Financial Flexibility Index

Latest as of December 2025: 0.23x

AC S.A. (ACG) has a Financial Flexibility Index of 0.23x as of December 2025. Free cash flow of zł17.73 Million (operating CF zł16.28 Million minus capex zł1.45 Million) represents 0% of total liabilities (zł76.19 Million). Also explore AC S.A. (ACG) equity growth momentum to track the company's year-over-year net asset growth rate.

Financial Flexibility Index

0.23x

Free Cash Flow / Total Liabilities

Free Cash Flow

zł17.73 Million

Operating CF − Capex

Total Liabilities

zł76.19 Million

PLN

Capital Expenditures

zł1.45 Million

PLN

AC S.A. Financial Flexibility Index (2010–2025)

Historical Financial Flexibility Index trend for AC S.A. across 16 annual periods. Check AC S.A. strategic asset allocation index to assess the company's strategic physical and investment asset allocation.

Annual Financial Flexibility Index for AC S.A. (2010–2025)

Year-by-year free cash flow to debt coverage for AC S.A.. For the full company profile including market capitalisation, see market value of AC S.A..

Year	Flexibility Index	Free Cash Flow (PLN)	Operating CF	Total Liabilities	YoY Change
2025	0.55x	zł41.72 Million	zł37.36 Million	zł76.19 Million	▼ -15.5%
2024	0.65x	zł45.12 Million	zł41.49 Million	zł69.66 Million	▲ +127.7%
2023	0.28x	zł22.50 Million	zł16.36 Million	zł79.09 Million	▼ -63.8%
2022	0.79x	zł49.11 Million	zł43.54 Million	zł62.49 Million	▲ +52.7%
2021	0.51x	zł36.79 Million	zł27.65 Million	zł71.47 Million	▲ +0.3%
2020	0.51x	zł33.11 Million	zł18.84 Million	zł64.49 Million	▼ -52.8%
2019	1.09x	zł65.30 Million	zł41.60 Million	zł60.08 Million	▼ -17.9%
2018	1.32x	zł72.31 Million	zł50.69 Million	zł54.62 Million	▲ +70.0%
2017	0.78x	zł41.82 Million	zł31.52 Million	zł53.71 Million	▼ -29.0%
2016	1.10x	zł45.21 Million	zł37.27 Million	zł41.23 Million	▼ -4.6%
2015	1.15x	zł38.18 Million	zł33.91 Million	zł33.23 Million	▼ -11.5%
2014	1.30x	zł35.81 Million	zł26.83 Million	zł27.58 Million	▼ -12.0%
2013	1.48x	zł41.59 Million	zł24.25 Million	zł28.19 Million	▲ +11.2%
2012	1.33x	zł45.76 Million	zł33.03 Million	zł34.48 Million	▼ -24.2%
2011	1.75x	zł37.80 Million	zł23.72 Million	zł21.58 Million	▲ +77.0%
2010	0.99x	zł17.44 Million	zł11.67 Million	zł17.62 Million	—

Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities