Birkenstock Holding plc (BIRK) — Cash Flow Quality Index

Latest as of December 2025: -0.56x

Birkenstock Holding plc (BIRK) has a Cash Flow Quality Index of -0.56x as of December 2025. Operating cash flow of $-28.27 Million is below net income of $50.56 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how much of Birkenstock Holding plc's assets are long-term investments to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

-0.56x
Operating CF / Net Income

Operating Cash Flow

$-28.27 Million
USD

Net Income

$50.56 Million
USD

Data as of

Dec 2025
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. Check BIRK tangible net worth ratio to evaluate the tangible quality of the company's equity base.

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

Year-by-year earnings quality comparison for Birkenstock Holding plc. For live market cap and the full company financial profile, see market cap of 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.