Sheela Foam Limited (SFL) — Cash Flow Quality Index
Sheela Foam Limited (SFL) has a Cash Flow Quality Index of 7.27x as of September 2025. Operating cash flow of Rs1.18 Billion exceeds net income of Rs162.00 Million, indicating high earnings quality where cash backs reported profits. Explore how well can Sheela Foam 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
Sheela Foam Limited Cash Flow Quality Index (2012–2026)
Historical Cash Flow Quality Index for Sheela Foam Limited across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Sheela Foam Limited (SFL) cash flow conversion.
Annual Cash Flow Quality Index for Sheela Foam Limited (2012–2026)
Year-by-year earnings quality comparison for Sheela Foam Limited.
| Year | Quality Index | Operating CF (INR) | Net Income | YoY Change |
|---|---|---|---|---|
| 2026 | 2.39x | Rs3.81 Billion | Rs1.60 Billion | ▼ -9.1% |
| 2025 | 2.63x | Rs2.52 Billion | Rs960.90 Million | ▲ +18.0% |
| 2024 | 2.23x | Rs4.06 Billion | Rs1.82 Billion | ▲ +186.6% |
| 2023 | 0.78x | Rs2.12 Billion | Rs2.73 Billion | ▲ +16.7% |
| 2022 | 0.67x | Rs1.97 Billion | Rs2.96 Billion | ▼ -17.2% |
| 2021 | 0.80x | Rs2.60 Billion | Rs3.24 Billion | ▲ +26.0% |
| 2020 | 0.64x | Rs1.64 Billion | Rs2.56 Billion | ▼ -12.4% |
| 2019 | 0.73x | Rs1.38 Billion | Rs1.89 Billion | ▲ +5.3% |
| 2018 | 0.69x | Rs1.34 Billion | Rs1.93 Billion | ▲ +0.5% |
| 2017 | 0.69x | Rs1.22 Billion | Rs1.77 Billion | ▼ -34.4% |
| 2016 | 1.05x | Rs1.59 Billion | Rs1.52 Billion | ▼ -69.6% |
| 2015 | 3.45x | Rs1.47 Billion | Rs426.73 Million | ▼ -22.8% |
| 2014 | 4.47x | Rs1.24 Billion | Rs278.40 Million | ▲ +41.8% |
| 2013 | 3.15x | Rs972.52 Million | Rs308.50 Million | ▼ -36.0% |
| 2012 | 4.92x | Rs381.49 Million | Rs77.46 Million | — |