SMARTER WEB CO.PLC LS-001 (3M8) — Cash Flow Quality Index

Latest as of October 2025: -0.62x

SMARTER WEB CO.PLC LS-001 (3M8) has a Cash Flow Quality Index of -0.62x as of October 2025. Operating cash flow of €-1.14 Million is below net income of €1.83 Million, suggesting accrual-heavy earnings not yet converted to cash. See cash generation quality of SMARTER WEB CO.PLC LS-001 to measure how efficiently the company converts operating cash flow to free cash.

Cash Flow Quality Index

-0.62x
Operating CF / Net Income

Operating Cash Flow

€-1.14 Million
EUR

Net Income

€1.83 Million
EUR

Data as of

Oct 2025
Most recent filing

SMARTER WEB CO.PLC LS-001 Cash Flow Quality Index (2025–2025)

Historical Cash Flow Quality Index for SMARTER WEB CO.PLC LS-001 across 1 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore 3M8 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.

Annual Cash Flow Quality Index for SMARTER WEB CO.PLC LS-001 (2025–2025)

Year-by-year earnings quality comparison for SMARTER WEB CO.PLC LS-001. For the full cash flow conversion analysis, see SMARTER WEB CO.PLC LS-001 (3M8) cash conversion ratio.

Year Quality Index Operating CF (EUR) Net Income YoY Change
2025 -1.00x €-1.63 Million €1.62 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.