Semac Consultants Limited Cash Flow Quality Index

Latest as of September 2025: -2.08x

Semac Consultants Limited 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. See SEMAC financial flexibility index to measure the company's free cash flow as a share of total liabilities.

Cash Flow Quality Index

-2.08x
Operating CF / Net Income

Operating Cash Flow

Rs-21.68 Million
INR

Net Income

Rs10.40 Million
INR

Data as of

Sep 2025
Most recent filing

Cash Flow Quality Index of Semac Consultants Limited (2021–2023)

Cash flow quality index of Semac Consultants Limited from 2021 to 2023. Historical Cash Flow Quality Index for Semac Consultants Limited across 3 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore SEMAC cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Semac Consultants Limited Cash Flow Quality Index by Year (2021–2023)

Semac Consultants Limited cash flow quality index by year from 2021 to 2023. Year-by-year earnings quality comparison for Semac Consultants Limited. For the full cash flow conversion analysis, see SEMAC cash generation efficiency.

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 —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.