Spheria Emerging Companies Ltd Cash Flow Quality Index
Spheria Emerging Companies Ltd 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. See how financially flexible is Spheria Emerging Companies Ltd to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of Spheria Emerging Companies Ltd (2018–2025)
Cash flow quality index of Spheria Emerging Companies Ltd from 2018 to 2025. Historical Cash Flow Quality Index for Spheria Emerging Companies Ltd across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore Spheria Emerging Companies Ltd (SEC) cash flow to debt to assess how comfortably operating cash covers total debt obligations.
Spheria Emerging Companies Ltd Cash Flow Quality Index by Year (2018–2025)
Spheria Emerging Companies Ltd cash flow quality index by year from 2018 to 2025. Year-by-year earnings quality comparison for Spheria Emerging Companies Ltd. For the full cash flow conversion analysis, see Spheria Emerging Companies Ltd operating cash flow efficiency.
| 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 | — |