Spheria Emerging Companies Ltd (SEC) — Cash Flow Quality Index

Latest as of June 2025: 0.66x

Spheria Emerging Companies Ltd (SEC) has a Cash Flow Quality Index of 0.66x as of June 2025. Operating cash flow of AU$1.84 Million is below net income of AU$2.80 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore investment intensity of Spheria Emerging Companies Ltd to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

0.66x
Operating CF / Net Income

Operating Cash Flow

AU$1.84 Million
AUD

Net Income

AU$2.80 Million
AUD

Data as of

Jun 2025
Most recent filing

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. Check Spheria Emerging Companies Ltd tangible equity quality to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Spheria Emerging Companies Ltd (2018–2025)

Year-by-year earnings quality comparison for Spheria Emerging Companies Ltd. For live market cap and the full company financial profile, see market value of 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
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.