Birkenstock Holding plc (BIRK) — Cash Flow Quality Index

Latest as of March 2026: 0.29x

Birkenstock Holding plc (BIRK) has a Cash Flow Quality Index of 0.29x as of March 2026. Operating cash flow of $24.03 Million is below net income of $83.23 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore debt repayment capacity of Birkenstock Holding plc to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.29x
Operating CF / Net Income

Operating Cash Flow

$24.03 Million
USD

Net Income

$83.23 Million
USD

Data as of

Mar 2026
Most recent filing

Birkenstock Holding plc Cash Flow Quality Index (2020–2025)

Historical Cash Flow Quality Index for Birkenstock Holding plc across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see BIRK cash flow conversion.

Annual Cash Flow Quality Index for Birkenstock Holding plc (2020–2025)

Year-by-year earnings quality comparison for Birkenstock Holding plc.

Year Quality Index Operating CF (USD) Net Income YoY Change
2025 1.07x $373.23 Million $348.33 Million ▼ -52.1%
2024 2.24x $428.70 Million $191.60 Million ▼ -53.2%
2023 4.78x $358.73 Million $75.02 Million ▲ +282.1%
2022 1.25x $234.14 Million $187.11 Million ▼ -41.8%
2021 2.15x $180.93 Million $84.21 Million ▲ +12.4%
2020 1.91x $193.60 Million $101.32 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.