Salter Brothers Emerging Companies Ltd (SB2) — Cash Flow Quality Index
Salter Brothers Emerging Companies Ltd (SB2) has a Cash Flow Quality Index of 0.28x as of December 2025. Operating cash flow of AU$1.62 Million is below net income of AU$5.72 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Salter Brothers Emerging Companies Ltd debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Salter Brothers Emerging Companies Ltd Cash Flow Quality Index (2021–2025)
Historical Cash Flow Quality Index for Salter Brothers Emerging Companies Ltd across 3 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Salter Brothers Emerging Companies Ltd operating cash flow efficiency.
Annual Cash Flow Quality Index for Salter Brothers Emerging Companies Ltd (2021–2025)
Year-by-year earnings quality comparison for Salter Brothers Emerging Companies Ltd.
| Year | Quality Index | Operating CF (AUD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.93x | AU$6.08 Million | AU$3.15 Million | ▲ +402.9% |
| 2024 | -0.64x | AU$-2.69 Million | AU$4.22 Million | ▲ +76.0% |
| 2021 | -2.66x | AU$-16.42 Million | AU$6.17 Million | — |