SHELL PLC WI ADR/2 (L3H) — Cash Flow Quality Index

Latest as of December 2025: 2.28x

SHELL PLC WI ADR/2 (L3H) has a Cash Flow Quality Index of 2.28x as of December 2025. Operating cash flow of €9.44 Billion exceeds net income of €4.13 Billion, indicating high earnings quality where cash backs reported profits. Explore L3H debt coverage from operations to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

2.28x
Operating CF / Net Income

Operating Cash Flow

€9.44 Billion
EUR

Net Income

€4.13 Billion
EUR

Data as of

Dec 2025
Most recent filing

SHELL PLC WI ADR/2 Cash Flow Quality Index (2021–2025)

Historical Cash Flow Quality Index for SHELL PLC WI ADR/2 across 5 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of SHELL PLC WI ADR/2.

Annual Cash Flow Quality Index for SHELL PLC WI ADR/2 (2021–2025)

Year-by-year earnings quality comparison for SHELL PLC WI ADR/2.

Year Quality Index Operating CF (EUR) Net Income YoY Change
2025 2.40x €42.86 Billion €17.84 Billion ▼ -29.3%
2024 3.40x €54.69 Billion €16.09 Billion ▲ +21.4%
2023 2.80x €54.19 Billion €19.36 Billion ▲ +73.1%
2022 1.62x €68.41 Billion €42.31 Billion ▼ -27.9%
2021 2.24x €45.10 Billion €20.10 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.