J Smart Co Contractors PLC (SMJ) — Cash Flow Quality Index
J Smart Co Contractors PLC (SMJ) has a Cash Flow Quality Index of 83.23x as of January 2026. Operating cash flow of GBX5.08 Million exceeds net income of GBX61.00K, indicating high earnings quality where cash backs reported profits. Explore J Smart Co Contractors PLC debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
J Smart Co Contractors PLC Cash Flow Quality Index (1992–2025)
Historical Cash Flow Quality Index for J Smart Co Contractors PLC across 33 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see how efficiently does J Smart Co Contractors PLC generate cash.
Annual Cash Flow Quality Index for J Smart Co Contractors PLC (1992–2025)
Year-by-year earnings quality comparison for J Smart Co Contractors PLC.
| Year | Quality Index | Operating CF (GBX) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.43x | GBX2.18 Million | GBX5.11 Million | ▲ +298.0% |
| 2024 | -0.22x | GBX-510.00K | GBX2.37 Million | ▲ +99.3% |
| 2023 | -30.75x | GBX-3.23 Million | GBX105.00K | ▼ -6129.6% |
| 2022 | -0.49x | GBX-4.04 Million | GBX8.19 Million | ▼ -914.5% |
| 2021 | 0.06x | GBX896.00K | GBX14.78 Million | ▼ -94.9% |
| 2020 | 1.19x | GBX4.86 Million | GBX4.08 Million | ▲ +138.4% |
| 2019 | 0.50x | GBX3.31 Million | GBX6.64 Million | ▲ +155.2% |
| 2018 | -0.90x | GBX-4.75 Million | GBX5.25 Million | ▼ -308.4% |
| 2017 | 0.43x | GBX1.75 Million | GBX4.04 Million | ▼ -72.1% |
| 2016 | 1.55x | GBX5.83 Million | GBX3.75 Million | ▲ +15.8% |
| 2015 | 1.34x | GBX4.76 Million | GBX3.54 Million | ▼ -74.7% |
| 2014 | 5.31x | GBX6.41 Million | GBX1.21 Million | ▲ +243.2% |
| 2013 | -3.71x | GBX-3.07 Million | GBX829.00K | ▼ -226.7% |
| 2012 | 2.93x | GBX161.00K | GBX55.00K | ▼ -78.8% |
| 2011 | 13.79x | GBX1.24 Million | GBX90.00K | ▲ +1005.9% |
| 2010 | 1.25x | GBX4.72 Million | GBX3.79 Million | ▲ +465.8% |
| 2008 | -0.34x | GBX-1.53 Million | GBX4.49 Million | ▼ -116.1% |
| 2007 | -0.16x | GBX-892.00K | GBX5.65 Million | ▼ -146.3% |
| 2006 | 0.34x | GBX4.03 Million | GBX11.83 Million | ▲ +84.7% |
| 2005 | 0.18x | GBX2.81 Million | GBX15.23 Million | ▼ -83.3% |
| 2004 | 1.11x | GBX5.03 Million | GBX4.54 Million | ▲ +3.3% |
| 2003 | 1.07x | GBX4.81 Million | GBX4.49 Million | ▲ +76.9% |
| 2002 | 0.61x | GBX2.77 Million | GBX4.56 Million | ▲ +312.9% |
| 2001 | 0.15x | GBX498.00K | GBX3.39 Million | ▼ -83.3% |
| 2000 | 0.88x | GBX2.54 Million | GBX2.88 Million | ▲ +1586.1% |
| 1999 | 0.05x | GBX152.00K | GBX2.91 Million | ▼ -93.9% |
| 1998 | 0.86x | GBX2.72 Million | GBX3.15 Million | ▼ -32.4% |
| 1997 | 1.28x | GBX4.65 Million | GBX3.65 Million | ▲ +9234.8% |
| 1996 | -0.01x | GBX-39.00K | GBX2.79 Million | ▼ -103.4% |
| 1995 | 0.41x | GBX1.32 Million | GBX3.23 Million | ▼ -63.5% |
| 1994 | 1.12x | GBX1.95 Million | GBX1.74 Million | ▲ +82.7% |
| 1993 | 0.61x | GBX1.32 Million | GBX2.15 Million | ▲ +1036.0% |
| 1992 | -0.07x | GBX-219.00K | GBX3.35 Million | — |