Sopharma AD (SPH) — Cash Flow Quality Index

Latest as of June 2025: -0.57x

Sopharma AD (SPH) has a Cash Flow Quality Index of -0.57x as of June 2025. Operating cash flow of zł-17.24 Million is below net income of zł30.07 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore SPH debt coverage from operations to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-0.57x
Operating CF / Net Income

Operating Cash Flow

zł-17.24 Million
PLN

Net Income

zł30.07 Million
PLN

Data as of

Jun 2025
Most recent filing

Sopharma AD Cash Flow Quality Index (2011–2024)

Historical Cash Flow Quality Index for Sopharma AD across 14 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Sopharma AD.

Annual Cash Flow Quality Index for Sopharma AD (2011–2024)

Year-by-year earnings quality comparison for Sopharma AD.

Year Quality Index Operating CF (PLN) Net Income YoY Change
2024 1.01x zł76.73 Million zł76.31 Million ▲ +112.6%
2023 0.47x zł45.03 Million zł95.21 Million ▼ -72.5%
2022 1.72x zł124.62 Million zł72.55 Million ▲ +302.4%
2021 -0.85x zł-75.96 Million zł89.50 Million ▲ +85.9%
2020 -6.02x zł-179.41 Million zł29.80 Million ▼ -307.7%
2019 -1.48x zł-128.44 Million zł86.99 Million ▼ -247.6%
2018 1.00x zł28.34 Million zł28.34 Million ▲ +0.0%
2017 1.00x zł40.00 Million zł40.00 Million ▲ +0.0%
2016 1.00x zł50.64 Million zł50.64 Million ▲ +0.0%
2015 1.00x zł21.31 Million zł21.31 Million ▲ +0.0%
2014 1.00x zł20.18 Million zł20.18 Million ▲ +0.0%
2013 1.00x zł29.25 Million zł29.25 Million ▲ +0.0%
2012 1.00x zł35.20 Million zł35.20 Million ▲ +0.0%
2011 1.00x zł38.40 Million zł38.40 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.