Sea Ltd Cash Flow Quality Index

Latest as of March 2026: 2.47x

Sea Ltd cash flow quality index. 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. See how financially flexible is Sea Ltd to measure the company's free cash flow as a share of total liabilities.

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

Cash Flow Quality Index of Sea Ltd (2023–2025)

Cash flow quality index of Sea Ltd from 2023 to 2025. Historical Cash Flow Quality Index for Sea Ltd across 3 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore Sea Ltd debt service capacity to assess how comfortably operating cash covers total debt obligations.

Sea Ltd Cash Flow Quality Index by Year (2023–2025)

Sea Ltd cash flow quality index by year from 2023 to 2025. Year-by-year earnings quality comparison for Sea Ltd. For the full cash flow conversion analysis, see Sea Ltd (SE) cash flow conversion.

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.