Sea Ltd (SE) — Cash Flow Quality Index
Sea Ltd (SE) has a Cash Flow Quality Index of 3.72x as of March 2026. Operating cash flow of $1.48 Billion exceeds net income of $397.10 Million, indicating high earnings quality where cash backs reported profits. Explore SE long-term investment intensity to see how much of total assets are deployed in long-term investments.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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. Check SE tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Annual Cash Flow Quality Index for Sea Ltd (2023–2025)
Year-by-year earnings quality comparison for Sea Ltd. For live market cap and the full company financial profile, see SE market cap overview.
| 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 | — |