Spectra Systems Corp (SPSY) — Cash Flow Quality Index

Latest as of December 2025: 1.08x

Spectra Systems Corp (SPSY) has a Cash Flow Quality Index of 1.08x as of December 2025. Operating cash flow of GBX10.78 Million exceeds net income of GBX9.98 Million, indicating high earnings quality where cash backs reported profits. Explore SPSY operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.08x
Operating CF / Net Income

Operating Cash Flow

GBX10.78 Million
GBX

Net Income

GBX9.98 Million
GBX

Data as of

Dec 2025
Most recent filing

Spectra Systems Corp Cash Flow Quality Index (2008–2025)

Historical Cash Flow Quality Index for Spectra Systems Corp across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Spectra Systems Corp (SPSY) cash flow conversion.

Annual Cash Flow Quality Index for Spectra Systems Corp (2008–2025)

Year-by-year earnings quality comparison for Spectra Systems Corp.

Year Quality Index Operating CF (GBX) Net Income YoY Change
2025 0.50x GBX10.11 Million GBX20.05 Million ▼ -56.7%
2024 1.16x GBX9.90 Million GBX8.50 Million ▼ -6.8%
2023 1.25x GBX7.52 Million GBX6.02 Million ▼ -5.2%
2022 1.32x GBX8.04 Million GBX6.10 Million ▼ -17.4%
2021 1.60x GBX8.08 Million GBX5.07 Million ▲ +46.7%
2020 1.09x GBX5.57 Million GBX5.12 Million ▼ -18.5%
2019 1.34x GBX5.79 Million GBX4.33 Million ▲ +14.2%
2018 1.17x GBX4.74 Million GBX4.05 Million ▼ -17.9%
2017 1.42x GBX4.67 Million GBX3.28 Million ▼ -42.2%
2016 2.46x GBX2.80 Million GBX1.14 Million ▲ +116.0%
2015 -15.43x GBX-540.00K GBX35.00K ▼ -821.6%
2014 -1.67x GBX-1.75 Million GBX1.04 Million ▼ -663.8%
2010 0.30x GBX106.47K GBX358.55K ▼ -93.1%
2009 4.30x GBX1.24 Million GBX287.81K ▲ +490.8%
2008 0.73x GBX471.00K GBX647.44K
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.