Semac Consultants Limited (SEMAC) — Cash Flow Quality Index
Semac Consultants Limited (SEMAC) has a Cash Flow Quality Index of -2.08x as of September 2025. Operating cash flow of Rs-21.68 Million is below net income of Rs10.40 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can Semac Consultants Limited service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Semac Consultants Limited Cash Flow Quality Index (2021–2023)
Historical Cash Flow Quality Index for Semac Consultants Limited across 3 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see SEMAC cash flow conversion.
Annual Cash Flow Quality Index for Semac Consultants Limited (2021–2023)
Year-by-year earnings quality comparison for Semac Consultants Limited.
| Year | Quality Index | Operating CF (INR) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | -0.01x | Rs-1.45 Million | Rs183.51 Million | ▼ -100.5% |
| 2022 | 1.48x | Rs187.68 Million | Rs127.04 Million | ▲ +224.1% |
| 2021 | -1.19x | Rs-62.10 Million | Rs52.17 Million | — |