WH Smith PLC (SMWH) — Cash Flow Quality Index

Latest as of August 2025: 15.83x

WH Smith PLC (SMWH) has a Cash Flow Quality Index of 15.83x as of August 2025. Operating cash flow of GBX190.00 Million exceeds net income of GBX12.00 Million, indicating high earnings quality where cash backs reported profits. Explore how well can WH Smith PLC service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

15.83x
Operating CF / Net Income

Operating Cash Flow

GBX190.00 Million
GBX

Net Income

GBX12.00 Million
GBX

Data as of

Aug 2025
Most recent filing

WH Smith PLC Cash Flow Quality Index (2005–2024)

Historical Cash Flow Quality Index for WH Smith PLC across 18 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see how efficiently does WH Smith PLC generate cash.

Annual Cash Flow Quality Index for WH Smith PLC (2005–2024)

Year-by-year earnings quality comparison for WH Smith PLC.

Year Quality Index Operating CF (GBX) Net Income YoY Change
2024 1.74x GBX275.00 Million GBX158.00 Million ▲ +8.2%
2023 1.61x GBX251.00 Million GBX156.00 Million ▼ -59.6%
2022 3.98x GBX187.00 Million GBX47.00 Million ▲ +183.1%
2019 1.41x GBX149.00 Million GBX106.00 Million ▲ +6.2%
2018 1.32x GBX143.00 Million GBX108.00 Million ▲ +3.8%
2017 1.28x GBX148.00 Million GBX116.00 Million ▲ +2.8%
2016 1.24x GBX134.00 Million GBX108.00 Million ▼ -13.0%
2015 1.43x GBX144.00 Million GBX101.00 Million ▲ +13.1%
2014 1.26x GBX116.00 Million GBX92.00 Million ▼ -14.2%
2013 1.47x GBX119.00 Million GBX81.00 Million ▲ +30.3%
2012 1.13x GBX115.00 Million GBX102.00 Million ▼ -11.1%
2011 1.27x GBX118.00 Million GBX93.00 Million ▲ +8.6%
2010 1.17x GBX104.00 Million GBX89.00 Million ▼ -13.4%
2009 1.35x GBX112.00 Million GBX83.00 Million ▼ -3.1%
2008 1.39x GBX103.00 Million GBX74.00 Million ▲ +32.3%
2007 1.05x GBX81.00 Million GBX77.00 Million ▼ -25.7%
2006 1.42x GBX75.00 Million GBX53.00 Million ▲ +329.3%
2005 -0.62x GBX-29.00 Million GBX47.00 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.