Smith & Nephew PLC (SN) — Cash Flow Quality Index

Latest as of December 2025: 2.66x

Smith & Nephew PLC (SN) has a Cash Flow Quality Index of 2.66x as of December 2025. Operating cash flow of GBX912.39 Million exceeds net income of GBX342.47 Million, indicating high earnings quality where cash backs reported profits. Explore long-term investment intensity of Smith & Nephew PLC to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

2.66x
Operating CF / Net Income

Operating Cash Flow

GBX912.39 Million
GBX

Net Income

GBX342.47 Million
GBX

Data as of

Dec 2025
Most recent filing

Smith & Nephew PLC Cash Flow Quality Index (1991–2025)

Historical Cash Flow Quality Index for Smith & Nephew PLC across 35 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Smith & Nephew PLC tangible book value ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Smith & Nephew PLC (1991–2025)

Year-by-year earnings quality comparison for Smith & Nephew PLC. For live market cap and the full company financial profile, see Smith & Nephew PLC (SN) market capitalisation.

Year Quality Index Operating CF (GBX) Net Income YoY Change
2025 2.06x GBX1.31 Billion GBX638.11 Million ▼ -14.2%
2024 2.40x GBX987.00 Million GBX412.00 Million ▲ +14.3%
2023 2.10x GBX608.00 Million GBX290.00 Million ▲ +5.3%
2022 1.99x GBX468.00 Million GBX235.00 Million ▲ +33.1%
2021 1.50x GBX877.00 Million GBX586.00 Million ▼ -60.6%
2020 3.80x GBX935.00 Million GBX246.00 Million ▲ +141.8%
2019 1.57x GBX1.17 Billion GBX743.00 Million ▲ +31.9%
2018 1.19x GBX931.00 Million GBX781.00 Million ▼ -3.9%
2017 1.24x GBX1.09 Billion GBX879.00 Million ▲ +55.1%
2016 0.80x GBX849.00 Million GBX1.06 Billion ▼ -56.6%
2015 1.84x GBX1.03 Billion GBX559.00 Million ▲ +92.6%
2014 0.96x GBX683.00 Million GBX714.00 Million ▼ -11.5%
2013 1.08x GBX867.00 Million GBX802.00 Million ▲ +31.8%
2012 0.82x GBX902.00 Million GBX1.10 Billion ▼ -17.4%
2011 0.99x GBX842.00 Million GBX848.00 Million ▼ -28.9%
2010 1.40x GBX859.00 Million GBX615.00 Million ▼ -8.3%
2009 1.52x GBX719.00 Million GBX472.00 Million ▲ +69.6%
2008 0.90x GBX566.00 Million GBX630.00 Million ▲ +4.5%
2007 0.86x GBX424.00 Million GBX493.00 Million ▲ +31.2%
2006 0.66x GBX352.00 Million GBX537.00 Million ▲ +6.4%
2005 0.62x GBX260.00 Million GBX422.00 Million ▼ -46.2%
2004 1.15x GBX363.28 Million GBX317.06 Million ▲ +32.9%
2003 0.86x GBX276.79 Million GBX321.07 Million ▼ -13.8%
2002 1.00x GBX242.85 Million GBX242.73 Million ▲ +55.3%
2001 0.64x GBX144.46 Million GBX224.25 Million ▲ +132.2%
2000 -2.00x GBX-486.02 Million GBX243.01 Million ▼ -425.7%
1999 0.61x GBX115.02 Million GBX187.33 Million ▲ +18.4%
1998 0.52x GBX117.19 Million GBX226.08 Million ▲ +22.8%
1997 0.42x GBX113.57 Million GBX269.13 Million ▼ -6.7%
1996 0.45x GBX142.14 Million GBX314.24 Million ▲ +64.3%
1995 0.28x GBX72.47 Million GBX263.30 Million ▼ -47.0%
1994 0.52x GBX117.10 Million GBX225.29 Million ▲ +190.6%
1993 0.18x GBX43.34 Million GBX242.29 Million ▼ -48.8%
1992 0.35x GBX76.14 Million GBX217.95 Million ▼ -17.9%
1991 0.43x GBX106.47 Million GBX250.36 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.