BIGLARI HLDGS CL. A (SQ7A) — Cash Flow Quality Index

Latest as of June 2026: 0.37x

BIGLARI HLDGS CL. A (SQ7A) has a Cash Flow Quality Index of 0.37x as of June 2026. Operating cash flow of €14.95 Million is below net income of €39.93 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can BIGLARI HLDGS CL. A service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.37x
Operating CF / Net Income

Operating Cash Flow

€14.95 Million
EUR

Net Income

€39.93 Million
EUR

Data as of

Jun 2026
Most recent filing

BIGLARI HLDGS CL. A Cash Flow Quality Index (2021–2023)

Historical Cash Flow Quality Index for BIGLARI HLDGS CL. A across 2 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see SQ7A operating cash flow.

Annual Cash Flow Quality Index for BIGLARI HLDGS CL. A (2021–2023)

Year-by-year earnings quality comparison for BIGLARI HLDGS CL. A.

Year Quality Index Operating CF (EUR) Net Income YoY Change
2023 1.33x €73.00 Million €54.95 Million ▼ -79.4%
2021 6.45x €228.77 Million €35.48 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.