Smartgroup Corporation Ltd (SIQ) — Cash Flow Quality Index
Smartgroup Corporation Ltd (SIQ) has a Cash Flow Quality Index of 1.70x as of December 2025. Operating cash flow of AU$70.22 Million exceeds net income of AU$41.36 Million, indicating high earnings quality where cash backs reported profits. Explore SIQ 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
Smartgroup Corporation Ltd Cash Flow Quality Index (2013–2025)
Historical Cash Flow Quality Index for Smartgroup Corporation Ltd across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see how efficiently does Smartgroup Corporation Ltd generate cash.
Annual Cash Flow Quality Index for Smartgroup Corporation Ltd (2013–2025)
Year-by-year earnings quality comparison for Smartgroup Corporation Ltd.
| Year | Quality Index | Operating CF (AUD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.56x | AU$123.68 Million | AU$79.44 Million | ▲ +51.8% |
| 2024 | 1.03x | AU$77.54 Million | AU$75.60 Million | ▼ -5.5% |
| 2023 | 1.09x | AU$67.23 Million | AU$61.92 Million | ▼ -4.4% |
| 2022 | 1.14x | AU$66.75 Million | AU$58.78 Million | ▲ +427.0% |
| 2021 | 0.22x | AU$12.67 Million | AU$58.81 Million | ▼ -84.4% |
| 2020 | 1.39x | AU$57.24 Million | AU$41.33 Million | ▼ -17.1% |
| 2019 | 1.67x | AU$102.71 Million | AU$61.45 Million | ▲ +82.7% |
| 2018 | 0.91x | AU$54.24 Million | AU$59.29 Million | ▼ -45.3% |
| 2017 | 1.67x | AU$68.99 Million | AU$41.21 Million | ▲ +22.6% |
| 2016 | 1.36x | AU$44.75 Million | AU$32.79 Million | ▲ +10.0% |
| 2015 | 1.24x | AU$25.07 Million | AU$20.20 Million | ▼ -75.9% |
| 2013 | 5.14x | AU$15.29 Million | AU$2.97 Million | — |