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). Check ACG capex plus investments ratio to assess the company's total reinvestment commitment from operating cash flow.

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. For the full cash flow conversion analysis, see AC S.A. (ACG) cash conversion ratio.

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

Year-by-year free cash flow to debt coverage for AC S.A.. Explore ACG operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.

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