Shine Justice Ltd (SHJ) — Cash Flow Quality Index

Latest as of December 2025: -1.67x

Shine Justice Ltd (SHJ) has a Cash Flow Quality Index of -1.67x as of December 2025. Operating cash flow of AU$-12.88 Million is below net income of AU$7.69 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore long-term investment intensity of Shine Justice Ltd to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

-1.67x
Operating CF / Net Income

Operating Cash Flow

AU$-12.88 Million
AUD

Net Income

AU$7.69 Million
AUD

Data as of

Dec 2025
Most recent filing

Shine Justice Ltd Cash Flow Quality Index (2013–2025)

Historical Cash Flow Quality Index for Shine Justice Ltd across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check SHJ intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Shine Justice Ltd (2013–2025)

Year-by-year earnings quality comparison for Shine Justice Ltd. For live market cap and the full company financial profile, see market cap of Shine Justice Ltd.

Year Quality Index Operating CF (AUD) Net Income YoY Change
2025 34.07x AU$19.49 Million AU$572.00K ▲ +327.2%
2024 7.98x AU$49.44 Million AU$6.20 Million ▲ +217.5%
2023 2.51x AU$8.33 Million AU$3.31 Million ▲ +636.2%
2022 0.34x AU$10.63 Million AU$31.14 Million ▼ -82.2%
2021 1.92x AU$49.08 Million AU$25.56 Million ▲ +66.6%
2020 1.15x AU$24.75 Million AU$21.48 Million ▼ -22.1%
2019 1.48x AU$20.64 Million AU$13.95 Million ▲ +51.5%
2018 0.98x AU$18.66 Million AU$19.11 Million ▲ +17.6%
2017 0.83x AU$16.73 Million AU$20.16 Million ▼ -27.2%
2016 1.14x AU$16.90 Million AU$14.82 Million ▲ +224.7%
2015 0.35x AU$10.40 Million AU$29.63 Million ▼ -31.4%
2014 0.51x AU$11.35 Million AU$22.18 Million ▲ +80.6%
2013 0.28x AU$4.96 Million AU$17.50 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.