Shapir Engineering Industry (SPEN) — Cash Flow Quality Index

Latest as of September 2025: -3.67x

Shapir Engineering Industry (SPEN) has a Cash Flow Quality Index of -3.67x as of September 2025. Operating cash flow of ILA-209.00 Million is below net income of ILA57.00 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore SPEN long-term asset investment ratio to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

-3.67x
Operating CF / Net Income

Operating Cash Flow

ILA-209.00 Million
ILA

Net Income

ILA57.00 Million
ILA

Data as of

Sep 2025
Most recent filing

Shapir Engineering Industry Cash Flow Quality Index (2013–2024)

Historical Cash Flow Quality Index for Shapir Engineering Industry across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check SPEN tangible net assets ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Shapir Engineering Industry (2013–2024)

Year-by-year earnings quality comparison for Shapir Engineering Industry. For live market cap and the full company financial profile, see Shapir Engineering Industry stock valuation.

Year Quality Index Operating CF (ILA) Net Income YoY Change
2024 1.03x ILA183.00 Million ILA178.00 Million ▼ -70.9%
2023 3.54x ILA559.00 Million ILA158.00 Million ▲ +381.1%
2022 -1.26x ILA-482.00 Million ILA383.00 Million ▼ -204.9%
2021 1.20x ILA523.90 Million ILA436.49 Million ▼ -22.1%
2020 1.54x ILA508.34 Million ILA329.85 Million ▲ +131.6%
2019 0.67x ILA189.77 Million ILA285.17 Million ▲ +44.1%
2018 0.46x ILA131.56 Million ILA284.90 Million ▼ -72.7%
2017 1.69x ILA463.48 Million ILA274.19 Million ▲ +289.2%
2016 0.43x ILA81.03 Million ILA186.59 Million ▼ -36.2%
2015 0.68x ILA109.60 Million ILA161.02 Million ▲ +6248.4%
2014 0.01x ILA2.16 Million ILA201.84 Million ▼ -98.7%
2013 0.83x ILA91.27 Million ILA110.58 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.