Acorn Capital Investment Fund Ltd (ACQ) — Cash Flow Quality Index
Acorn Capital Investment Fund Ltd (ACQ) has a Cash Flow Quality Index of 0.25x as of December 2025. Operating cash flow of AU$3.92 Million is below net income of AU$15.42 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore ACQ operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Acorn Capital Investment Fund Ltd Cash Flow Quality Index (2014–2025)
Historical Cash Flow Quality Index for Acorn Capital Investment Fund Ltd across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Acorn Capital Investment Fund Ltd cash flow conversion.
Annual Cash Flow Quality Index for Acorn Capital Investment Fund Ltd (2014–2025)
Year-by-year earnings quality comparison for Acorn Capital Investment Fund Ltd.
| Year | Quality Index | Operating CF (AUD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.99x | AU$9.58 Million | AU$9.67 Million | ▼ -54.7% |
| 2024 | 2.19x | AU$3.86 Million | AU$1.77 Million | ▲ +12.1% |
| 2023 | 1.95x | AU$5.92 Million | AU$3.03 Million | ▲ +1852.9% |
| 2021 | -0.11x | AU$-2.99 Million | AU$26.85 Million | ▼ -108.0% |
| 2020 | 1.39x | AU$2.83 Million | AU$2.04 Million | ▲ +344.9% |
| 2018 | 0.31x | AU$3.71 Million | AU$11.90 Million | ▲ +311.5% |
| 2017 | 0.08x | AU$190.00K | AU$2.50 Million | ▼ -80.2% |
| 2016 | 0.38x | AU$2.38 Million | AU$6.22 Million | ▲ +100.8% |
| 2014 | -50.63x | AU$-23.49 Million | AU$464.00K | — |