Smartfit Escola de Ginástica e Dança S.A (SMFT3) — Cash Flow Quality Index
Smartfit Escola de Ginástica e Dança S.A (SMFT3) has a Cash Flow Quality Index of 2.31x as of June 2026. Operating cash flow of R$360.87 Million exceeds net income of R$156.06 Million, indicating high earnings quality where cash backs reported profits. Explore SMFT3 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Smartfit Escola de Ginástica e Dança S.A Cash Flow Quality Index (2014–2025)
Historical Cash Flow Quality Index for Smartfit Escola de Ginástica e Dança S.A across 5 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see SMFT3 cash flow conversion.
Annual Cash Flow Quality Index for Smartfit Escola de Ginástica e Dança S.A (2014–2025)
Year-by-year earnings quality comparison for Smartfit Escola de Ginástica e Dança S.A.
| Year | Quality Index | Operating CF (BRL) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 2.81x | R$2.09 Billion | R$744.43 Million | ▼ -10.8% |
| 2024 | 3.15x | R$1.38 Billion | R$436.44 Million | ▲ +149.3% |
| 2023 | 1.26x | R$1.31 Billion | R$1.04 Billion | ▲ +237.8% |
| 2018 | 0.37x | R$131.53 Million | R$351.53 Million | ▼ -96.8% |
| 2014 | 11.80x | R$63.60 Million | R$5.39 Million | — |