SAP SE (SAPA) — Cash Flow Quality Index
Latest as of March 2026:
1.82x
SAP SE (SAPA) has a Cash Flow Quality Index of 1.82x as of March 2026. Operating cash flow of €3.51 Billion exceeds net income of €1.93 Billion, indicating high earnings quality where cash backs reported profits. Explore cash flow to debt ratio of SAP SE to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
1.82x
Operating CF / Net Income
Operating Cash Flow
€3.51 Billion
EUR
Net Income
€1.93 Billion
EUR
Data as of
Mar 2026
Most recent filing
SAP SE Cash Flow Quality Index (2016–2025)
Historical Cash Flow Quality Index for SAP SE across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of SAP SE.
Annual Cash Flow Quality Index for SAP SE (2016–2025)
Year-by-year earnings quality comparison for SAP SE.
| Year | Quality Index | Operating CF (EUR) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.28x | €9.16 Billion | €7.16 Billion | ▼ -23.3% |
| 2024 | 1.67x | €5.21 Billion | €3.12 Billion | ▼ -7.3% |
| 2023 | 1.80x | €6.41 Billion | €3.56 Billion | ▼ -45.4% |
| 2022 | 3.29x | €5.65 Billion | €1.71 Billion | ▲ +185.0% |
| 2021 | 1.16x | €6.22 Billion | €5.38 Billion | ▼ -15.2% |
| 2020 | 1.36x | €7.19 Billion | €5.28 Billion | ▲ +29.4% |
| 2019 | 1.05x | €3.50 Billion | €3.32 Billion | ▼ -0.1% |
| 2018 | 1.05x | €4.30 Billion | €4.08 Billion | ▼ -16.3% |
| 2017 | 1.26x | €5.04 Billion | €4.01 Billion | ▼ -0.8% |
| 2016 | 1.27x | €4.63 Billion | €3.65 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.