S.J.S. Enterprises Limited (SJS) — Cash Flow Quality Index

Latest as of September 2025: 1.39x

S.J.S. Enterprises Limited (SJS) has a Cash Flow Quality Index of 1.39x as of September 2025. Operating cash flow of Rs1.08 Billion exceeds net income of Rs775.99 Million, indicating high earnings quality where cash backs reported profits. Explore SJS debt coverage from operations to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.39x
Operating CF / Net Income

Operating Cash Flow

Rs1.08 Billion
INR

Net Income

Rs775.99 Million
INR

Data as of

Sep 2025
Most recent filing

S.J.S. Enterprises Limited Cash Flow Quality Index (2019–2026)

Historical Cash Flow Quality Index for S.J.S. Enterprises Limited across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see SJS operating cash flow.

Annual Cash Flow Quality Index for S.J.S. Enterprises Limited (2019–2026)

Year-by-year earnings quality comparison for S.J.S. Enterprises Limited.

Year Quality Index Operating CF (INR) Net Income YoY Change
2026 1.31x Rs2.24 Billion Rs1.71 Billion ▼ -5.0%
2025 1.38x Rs1.63 Billion Rs1.18 Billion ▲ +8.0%
2024 1.28x Rs1.09 Billion Rs848.16 Million ▲ +34.3%
2023 0.95x Rs870.04 Million Rs911.70 Million ▲ +16.4%
2022 0.82x Rs606.22 Million Rs739.39 Million ▼ -9.2%
2021 0.90x Rs579.38 Million Rs641.78 Million ▼ -15.8%
2020 1.07x Rs582.67 Million Rs543.50 Million ▲ +58.5%
2019 0.68x Rs358.27 Million Rs529.60 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.