Shoper S.A. (SHO) — Cash Flow Quality Index
Latest as of September 2025:
1.67x
Shoper S.A. (SHO) has a Cash Flow Quality Index of 1.67x as of September 2025. Operating cash flow of zł17.35 Million exceeds net income of zł10.42 Million, indicating high earnings quality where cash backs reported profits. Explore Shoper S.A. debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
1.67x
Operating CF / Net Income
Operating Cash Flow
zł17.35 Million
PLN
Net Income
zł10.42 Million
PLN
Data as of
Sep 2025
Most recent filing
Shoper S.A. Cash Flow Quality Index (2018–2024)
Historical Cash Flow Quality Index for Shoper S.A. across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see SHO cash flow conversion.
Annual Cash Flow Quality Index for Shoper S.A. (2018–2024)
Year-by-year earnings quality comparison for Shoper S.A..
| Year | Quality Index | Operating CF (PLN) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 1.62x | zł60.59 Million | zł37.51 Million | ▼ -7.4% |
| 2023 | 1.74x | zł45.80 Million | zł26.25 Million | ▼ -6.8% |
| 2022 | 1.87x | zł33.97 Million | zł18.14 Million | ▲ +132.1% |
| 2021 | 0.81x | zł25.29 Million | zł31.35 Million | ▼ -34.0% |
| 2020 | 1.22x | zł19.17 Million | zł15.68 Million | ▼ -20.2% |
| 2019 | 1.53x | zł7.64 Million | zł4.99 Million | ▼ -5.4% |
| 2018 | 1.62x | zł6.16 Million | zł3.80 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.