Spear REIT Ltd (SEA) — Cash Flow Quality Index
Spear REIT Ltd (SEA) has a Cash Flow Quality Index of 0.45x as of February 2026. Operating cash flow of ZAC244.52 Million is below net income of ZAC540.01 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore SEA cash generation efficiency to assess how effectively this company generates cash.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Spear REIT Ltd Cash Flow Quality Index (2017–2026)
Historical Cash Flow Quality Index for Spear REIT Ltd across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check total reinvestment intensity of Spear REIT Ltd to assess the company's total reinvestment commitment from operating cash flow.
Annual Cash Flow Quality Index for Spear REIT Ltd (2017–2026)
Year-by-year earnings quality comparison for Spear REIT Ltd. For live market cap and the full company financial profile, see SEA market cap.
| Year | Quality Index | Operating CF (ZAC) | Net Income | YoY Change |
|---|---|---|---|---|
| 2026 | 0.50x | ZAC396.12 Million | ZAC799.75 Million | ▲ +258.2% |
| 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 | — |