Sea Ltd (SE) — Cash Flow Quality Index
Latest as of March 2026:
2.47x
Sea Ltd (SE) has a Cash Flow Quality Index of 2.47x as of March 2026. Operating cash flow of $1.06 Billion exceeds net income of $427.94 Million, indicating high earnings quality where cash backs reported profits. Explore Sea Ltd debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
2.47x
Operating CF / Net Income
Operating Cash Flow
$1.06 Billion
USD
Net Income
$427.94 Million
USD
Data as of
Mar 2026
Most recent filing
Sea Ltd Cash Flow Quality Index (2023–2025)
Historical Cash Flow Quality Index for Sea Ltd across 3 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Sea Ltd.
Annual Cash Flow Quality Index for Sea Ltd (2023–2025)
Year-by-year earnings quality comparison for Sea Ltd.
| Year | Quality Index | Operating CF (USD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 3.19x | $5.03 Billion | $1.58 Billion | ▼ -56.8% |
| 2024 | 7.38x | $3.28 Billion | $444.04 Million | ▼ -42.3% |
| 2023 | 12.78x | $2.08 Billion | $162.68 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.