S. P. Apparels Limited (SPAL) — Cash Flow Quality Index

Latest as of September 2025: 3.63x

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. Explore S. P. Apparels Limited long-term investment intensity to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

3.63x
Operating CF / Net Income

Operating Cash Flow

Rs1.26 Billion
INR

Net Income

Rs347.04 Million
INR

Data as of

Sep 2025
Most recent filing

S. P. Apparels Limited Cash Flow Quality Index (2012–2025)

Historical Cash Flow Quality Index for S. P. Apparels Limited across 14 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check SPAL tangible net assets ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for S. P. Apparels Limited (2012–2025)

Year-by-year earnings quality comparison for S. P. Apparels Limited. For live market cap and the full company financial profile, see market value of S. P. Apparels Limited.

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