São Martinho S.A (SMTO3) — Cash Flow Quality Index

Latest as of December 2025: 0.79x

São Martinho S.A (SMTO3) has a Cash Flow Quality Index of 0.79x as of December 2025. Operating cash flow of R$336.30 Million is below net income of R$424.08 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how much of São Martinho S.A's assets are long-term investments to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

0.79x
Operating CF / Net Income

Operating Cash Flow

R$336.30 Million
BRL

Net Income

R$424.08 Million
BRL

Data as of

Dec 2025
Most recent filing

São Martinho S.A Cash Flow Quality Index (2005–2025)

Historical Cash Flow Quality Index for São Martinho S.A across 19 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check São Martinho S.A (SMTO3) tangible equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for São Martinho S.A (2005–2025)

Year-by-year earnings quality comparison for São Martinho S.A. For live market cap and the full company financial profile, see São Martinho S.A market cap and net worth.

Year Quality Index Operating CF (BRL) Net Income YoY Change
2025 4.83x R$2.69 Billion R$556.73 Million ▲ +89.7%
2024 2.55x R$3.76 Billion R$1.48 Billion ▼ -13.4%
2023 2.94x R$2.99 Billion R$1.02 Billion ▲ +26.4%
2022 2.33x R$3.45 Billion R$1.48 Billion ▼ -5.1%
2021 2.45x R$2.27 Billion R$927.12 Million ▼ -19.9%
2020 3.06x R$1.96 Billion R$639.01 Million ▼ -42.8%
2019 5.35x R$1.68 Billion R$314.05 Million ▲ +74.9%
2018 3.06x R$1.51 Billion R$491.71 Million ▼ -8.5%
2017 3.34x R$949.32 Million R$283.87 Million ▼ -7.7%
2016 3.62x R$749.64 Million R$206.95 Million ▲ +29.4%
2015 2.80x R$806.85 Million R$288.32 Million ▼ -20.2%
2014 3.51x R$473.42 Million R$135.00 Million ▼ -37.1%
2013 5.57x R$406.63 Million R$72.95 Million ▲ +50.7%
2012 3.70x R$468.27 Million R$126.61 Million ▲ +13.0%
2011 3.27x R$465.86 Million R$142.29 Million ▼ -31.5%
2010 4.78x R$445.27 Million R$93.20 Million ▲ +23.4%
2007 3.87x R$283.02 Million R$73.10 Million ▲ +120.4%
2006 1.76x R$36.70 Million R$20.89 Million ▼ -68.7%
2005 5.62x R$55.91 Million R$9.95 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.