Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Cash flow from operations refers to the cash brought in through a company's normal business operations. It is the cash flow before any investment or financing activities. It is the cash version of net income.
Smartgroup's cash receipts from operating activities for the
six
months ended in Dec. 2025 was €110.9 Mil.
2. Cash Payments:
It represents cash flow paid from operating activities in the direct cash flow method.
Smartgroup's cash payments for the
six
months ended in Dec. 2025 was €-78.6 Mil.
3. Dividends Paid:
It represents dividend paid to the investors in the direct cash flow method.
Smartgroup's cash payments for the
six
months ended in Dec. 2025 was €0.0 Mil.
4. Dividends Received:
It represents dividend received on the investment in the direct cash flow method.
Smartgroup's cash payments for the
six
months ended in Dec. 2025 was €0.0 Mil.
5. Interest Paid:
It represents interest paid on loans, debt or borrowings, in the direct cash flow method.
Smartgroup's cash payments for the
six
months ended in Dec. 2025 was €-1.5 Mil.
6. Interest Received:
It represents interest received by the company in the direct cash flow method.
Smartgroup's cash payments for the
six
months ended in Dec. 2025 was €2.2 Mil.
7. Taxes Refund Paid:
It represents tax paid or refund related to operating activities in the direct cash flow method.
Smartgroup's cash payments for the
six
months ended in Dec. 2025 was €-7.2 Mil.
8. Cash Flow from Others:
These are cash differences caused by the change of cash receipts and cash payments. For instance, if a company pays its suppliers slower, its cash position will build up faster. If a company receives payments from its customers slower, its cash position will grow more slowly (or even shrink).
Smartgroup's cash flow from others for the
six
months ended in Dec. 2025 was €0.0 Mil.
Smartgroup Cash Flow from Operations Related Terms
Smartgroup Cash Flow from Operations Historical Data
* Premium members only.
The historical data trend for Smartgroup's Cash Flow from Operations can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Cash flow from operations refers to the cash brought in through a company's normal business operations. It is the cash flow before any investment or financing activities. It is the cash version of net income.
Smartgroup's Cash Flow from Operations for the fiscal year that ended in Dec. 2025 is calculated as:
Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was €55.3 Mil.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
What does a Cash Flow from Operations of €55.3 Mil mean?
Smartgroup (FRA:SW8) has a Cash Flow from Operations of €55.3 Mil as of Dec. 2025. Cash Flow from Operations is the amount of cash earned or paid from standard business operations. View historical data for Smartgroup and its competitors.
Is Smartgroup's Cash Flow from Operations too high?
Smartgroup's current Cash Flow from Operations is €55.3 Mil. Overall, Smartgroup has a GF Score™ of 90/100, reflecting its overall financial health beyond just this single metric.
How does Smartgroup's Cash Flow from Operations compare to CTAS and CPRT?
Smartgroup's Cash Flow from Operations of €55.3 Mil can be compared against companies in the Business Services industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Flow from Operations for a Business Services company?
A good Cash Flow from Operations depends on the Business Services industry context. However, Cash Flow from Operations should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Flow from Operations mean?
A high Cash Flow from Operations can signal that a stock is expensive relative to its fundamentals. Cash Flow from Operations is the amount of cash earned or paid from standard business operations. View historical data for Smartgroup and its competitors. Smartgroup's current Cash Flow from Operations is €55.3 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smartgroup stock overvalued right now?
Smartgroup (FRA:SW8) has a current Cash Flow from Operations of €55.3 Mil. The stock's GF Value™ is €5.94, compared to a current price of €8.10 — trading 36.4% above its estimated fair value. The current Cash Flow from Operations is €55.3 Mil. Smartgroup's overall GF Score™ is 90/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Flow from Operations calculated?
Cash Flow from Operations is calculated from a company's financial statements. For Smartgroup (FRA:SW8), the current Cash Flow from Operations is €55.3 Mil as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Smartgroup (FRA:SW8) Overvalued in 2026?
Based on GuruFocus' analysis, Smartgroup stock appears to be overvalued.
The current stock price of €8.10 is trading 36.4% above its estimated GF Value™ of €5.94.
Key valuation signals for FRA:SW8:
Cash Flow from Operations: €55.3 Mil
GF Value™: €5.94 vs. price of €8.10 (36.4% above fair value)
No single metric tells the full story. See the FRA:SW8 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Smartgroup Corporation is an Australia-based company that provides specialist employee management services. Its services include salary packaging, novated leasing, vehicle fleet management, payroll administration, employee share plan administration and workforce optimization. The operating segments of the company are: outsourced administration, or OA, and vehicle services, or VS. Most of the group's revenue is generated from the OA segment which provides outsourced salary packaging services, novated leasing, share plan administration and outsourced payroll services. The VS segment provides end-to-end vehicle fleet management services.
90GF Score
Get the complete analysis for FRA:SW8
Cash Flow from Operations is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
FRA:SW8 has been successfully added to your 
