S. P. Apparels Limited Cash Flow Quality Index
S. P. Apparels Limited cash flow quality index. S. P. Apparels Limited (SPAL) has a Cash Flow Quality Index of 3.63x as of September 2025. Operating cash flow of Rs1.26 Billion exceeds net income of Rs347.04 Million, indicating high earnings quality where cash backs reported profits. See financial agility of S. P. Apparels Limited to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of S. P. Apparels Limited (2012–2025)
Cash flow quality index of S. P. Apparels Limited from 2012 to 2025. Historical Cash Flow Quality Index for S. P. Apparels Limited across 14 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore S. P. Apparels Limited debt service capacity to assess how comfortably operating cash covers total debt obligations.
S. P. Apparels Limited Cash Flow Quality Index by Year (2012–2025)
S. P. Apparels Limited cash flow quality index by year from 2012 to 2025. Year-by-year earnings quality comparison for S. P. Apparels Limited. For the full cash flow conversion analysis, see SPAL cash flow metrics.
| Year | Quality Index | Operating CF (INR) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.47x | Rs444.18 Million | Rs951.02 Million | ▼ -47.1% |
| 2024 | 0.88x | Rs792.04 Million | Rs896.25 Million | ▼ -54.7% |
| 2023 | 1.95x | Rs2.16 Billion | Rs1.11 Billion | ▲ +732.4% |
| 2022 | 0.23x | Rs268.93 Million | Rs1.15 Billion | ▼ -82.8% |
| 2021 | 1.36x | Rs805.04 Million | Rs591.42 Million | ▼ -10.9% |
| 2020 | 1.53x | Rs827.06 Million | Rs541.40 Million | ▲ +103.1% |
| 2019 | 0.75x | Rs823.33 Million | Rs1.09 Billion | ▲ +4681.1% |
| 2018 | -0.02x | Rs-11.67 Million | Rs710.66 Million | ▼ -102.9% |
| 2017 | 0.56x | Rs488.85 Million | Rs870.52 Million | ▼ -67.8% |
| 2016 | 1.74x | Rs487.81 Million | Rs279.94 Million | ▼ -49.1% |
| 2015 | 3.42x | Rs835.91 Million | Rs244.25 Million | ▼ -60.7% |
| 2014 | 8.71x | Rs580.97 Million | Rs66.67 Million | ▼ -73.8% |
| 2013 | 33.31x | Rs787.40 Million | Rs23.64 Million | ▲ +3818.0% |
| 2012 | -0.90x | Rs-86.96 Million | Rs97.07 Million | — |