SM Wirtschaftsberatungs AG (SMWN) — Cash Flow Quality Index
SM Wirtschaftsberatungs AG (SMWN) has a Cash Flow Quality Index of 0.74x as of December 2022. Operating cash flow of €64.47K is below net income of €87.34K, suggesting accrual-heavy earnings not yet converted to cash. Explore SM Wirtschaftsberatungs AG (SMWN) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
SM Wirtschaftsberatungs AG Cash Flow Quality Index (1998–2022)
Historical Cash Flow Quality Index for SM Wirtschaftsberatungs AG across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see SM Wirtschaftsberatungs AG cash conversion from operations.
Annual Cash Flow Quality Index for SM Wirtschaftsberatungs AG (1998–2022)
Year-by-year earnings quality comparison for SM Wirtschaftsberatungs AG.
| Year | Quality Index | Operating CF (EUR) | Net Income | YoY Change |
|---|---|---|---|---|
| 2022 | 1.48x | €128.93K | €87.34K | ▲ +754.7% |
| 2021 | 0.17x | €134.86K | €780.82K | ▲ +3.6% |
| 2020 | 0.17x | €148.75K | €892.35K | ▲ +7.2% |
| 2019 | 0.16x | €142.73K | €918.33K | ▼ -92.4% |
| 2006 | 2.05x | €8.43 Million | €4.11 Million | ▲ +156.1% |
| 2005 | -3.65x | €-4.64 Million | €1.27 Million | ▼ -1155.5% |
| 2002 | 0.35x | €180.00K | €520.00K | ▲ +102.3% |
| 2000 | -15.23x | €-9.44 Million | €620.00K | ▼ -224.9% |
| 1999 | -4.69x | €-6.42 Million | €1.37 Million | ▼ -6660.6% |
| 1998 | 0.07x | €40.00K | €560.00K | — |