Smartfit Escola de Ginástica e Dança S.A Cash Flow Quality Index

Latest as of June 2026: 2.31x

Smartfit Escola de Ginástica e Dança S.A 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 Smartfit Escola de Ginástica e Dança S.A (SMFT3) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

2.31x
Operating CF / Net Income

Operating Cash Flow

R$360.87 Million
BRL

Net Income

R$156.06 Million
BRL

Data as of

Jun 2026
Most recent filing

Cash Flow Quality Index of Smartfit Escola de Ginástica e Dança S.A (2014–2025)

Cash flow quality index of Smartfit Escola de Ginástica e Dança S.A from 2014 to 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. See Smartfit Escola de Ginástica e Dança S.A (SMFT3) net asset quality to measure how much of total assets are equity-financed.

Smartfit Escola de Ginástica e Dança S.A Cash Flow Quality Index by Year (2014–2025)

Smartfit Escola de Ginástica e Dança S.A cash flow quality index by year from 2014 to 2025. Year-by-year earnings quality comparison for Smartfit Escola de Ginástica e Dança S.A. For the full cash flow conversion analysis, see Smartfit Escola de Ginástica e Dança S.A (SMFT3) cash conversion ratio.

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 —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.