FOS Capital Ltd (FOS) — Cash Flow Quality Index

Latest as of June 2025: -1.25x

FOS Capital Ltd (FOS) has a Cash Flow Quality Index of -1.25x as of June 2025. Operating cash flow of AU$-180.45K is below net income of AU$144.87K, suggesting accrual-heavy earnings not yet converted to cash. Explore FOS cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-1.25x
Operating CF / Net Income

Operating Cash Flow

AU$-180.45K
AUD

Net Income

AU$144.87K
AUD

Data as of

Jun 2025
Most recent filing

FOS Capital Ltd Cash Flow Quality Index (2018–2025)

Historical Cash Flow Quality Index for FOS Capital Ltd across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see FOS cash flow metrics.

Annual Cash Flow Quality Index for FOS Capital Ltd (2018–2025)

Year-by-year earnings quality comparison for FOS Capital Ltd.

Year Quality Index Operating CF (AUD) Net Income YoY Change
2025 2.47x AU$2.30 Million AU$932.65K ▲ +54.1%
2024 1.60x AU$1.01 Million AU$632.16K ▲ +910.3%
2023 -0.20x AU$-115.56K AU$583.94K ▼ -109.8%
2022 2.02x AU$704.63K AU$348.94K ▲ +266.1%
2021 -1.22x AU$-902.38K AU$742.11K ▼ -299.4%
2020 0.61x AU$75.05K AU$123.07K ▼ -27.6%
2019 0.84x AU$256.61K AU$304.79K ▼ -76.3%
2018 3.55x AU$569.92K AU$160.75K
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.