Spheria Emerging Companies Ltd (SEC) — Cash Flow Quality Index
Spheria Emerging Companies Ltd (SEC) has a Cash Flow Quality Index of 0.48x as of December 2025. Operating cash flow of AU$6.12 Million is below net income of AU$12.62 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore SEC debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Spheria Emerging Companies Ltd Cash Flow Quality Index (2018–2025)
Historical Cash Flow Quality Index for Spheria Emerging Companies Ltd across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see how efficiently does Spheria Emerging Companies Ltd generate cash.
Annual Cash Flow Quality Index for Spheria Emerging Companies Ltd (2018–2025)
Year-by-year earnings quality comparison for Spheria Emerging Companies Ltd.
| Year | Quality Index | Operating CF (AUD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.38x | AU$6.29 Million | AU$16.40 Million | ▼ -64.1% |
| 2024 | 1.07x | AU$8.11 Million | AU$7.59 Million | ▲ +146.2% |
| 2023 | 0.43x | AU$4.18 Million | AU$9.64 Million | ▲ +113.6% |
| 2021 | 0.20x | AU$8.16 Million | AU$40.19 Million | ▼ -89.4% |
| 2019 | 1.92x | AU$6.19 Million | AU$3.23 Million | ▲ +112.2% |
| 2018 | -15.73x | AU$-133.95 Million | AU$8.52 Million | — |