Spear REIT Ltd (SEA) — Cash Flow Quality Index

Latest as of August 2025: 0.58x

Spear REIT Ltd (SEA) has a Cash Flow Quality Index of 0.58x as of August 2025. Operating cash flow of ZAC151.60 Million is below net income of ZAC259.73 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore investment intensity of Spear REIT Ltd to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

0.58x
Operating CF / Net Income

Operating Cash Flow

ZAC151.60 Million
ZAC

Net Income

ZAC259.73 Million
ZAC

Data as of

Aug 2025
Most recent filing

Spear REIT Ltd Cash Flow Quality Index (2017–2025)

Historical Cash Flow Quality Index for Spear REIT Ltd across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check tangible equity quality of Spear REIT Ltd to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Spear REIT Ltd (2017–2025)

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

Year Quality Index Operating CF (ZAC) Net Income YoY Change
2025 0.14x ZAC73.61 Million ZAC532.37 Million ▼ -75.9%
2024 0.57x ZAC207.82 Million ZAC362.74 Million ▲ +145.5%
2023 0.23x ZAC43.12 Million ZAC184.73 Million ▲ +16.9%
2022 0.20x ZAC33.72 Million ZAC168.85 Million ▲ +22.7%
2021 0.16x ZAC10.62 Million ZAC65.28 Million ▼ -0.7%
2020 0.16x ZAC34.83 Million ZAC212.52 Million ▲ +139.7%
2019 0.07x ZAC18.25 Million ZAC266.98 Million ▼ -33.6%
2018 0.10x ZAC38.10 Million ZAC369.94 Million ▼ -83.8%
2017 0.63x ZAC38.74 Million ZAC61.13 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.