Spheria Emerging Companies Ltd (SEC) — Net Asset Quality Index

Latest as of December 2025: 95.5%

Spheria Emerging Companies Ltd (SEC) has a Net Asset Quality Index of 95.5% as of December 2025. This metric measures the proportion of total assets financed by shareholders' equity — total assets of AU$157.59 Million minus total liabilities of AU$7.13 Million yields net assets of AU$150.45 Million. A higher index indicates a stronger, lower-leverage balance sheet. Check SEC financial resilience to evaluate the company's liquid asset resilience ratio.

Quality Index

95.5%
Equity / Total Assets

Net Assets

AU$150.45 Million
AUD

Total Assets

AU$157.59 Million
AUD

Total Liabilities

AU$7.13 Million
AUD

Spheria Emerging Companies Ltd Net Asset Quality Index Over Time (2018–2025)

This chart shows how Spheria Emerging Companies Ltd's Net Asset Quality Index has evolved across 8 annual periods from 2018 to 2025. As of December 2025, the index stands at 95.5%, representing net assets of AU$150.45 Million against total assets of AU$157.59 Million AUD. See SEC net working capital ratio to evaluate short-term liquidity relative to the company's equity base.

Annual Net Asset Quality Index for Spheria Emerging Companies Ltd (2018–2025)

The table below presents the year-by-year Net Asset Quality Index for Spheria Emerging Companies Ltd from 2018 to 2025, covering 8 annual filings. Each row shows total assets, total liabilities, net assets, the quality index percentage, and the change in percentage points compared to the prior year. For market capitalisation and the full company profile, see Spheria Emerging Companies Ltd stock valuation.

Year Quality Index Net Assets (AUD) Total Assets Total Liabilities Change (pp)
2025 96.8% AU$142.08 Million AU$146.77 Million AU$4.69 Million ▼ -2.0 pp
2024 98.8% AU$133.90 Million AU$135.49 Million AU$1.59 Million ▲ +0.0 pp
2023 98.8% AU$133.43 Million AU$135.05 Million AU$1.62 Million ▲ +3.2 pp
2022 95.6% AU$129.38 Million AU$135.39 Million AU$6.01 Million ▲ +0.9 pp
2021 94.7% AU$150.35 Million AU$158.80 Million AU$8.45 Million ▼ -4.6 pp
2020 99.3% AU$118.12 Million AU$118.99 Million AU$870.00K ▼ -0.6 pp
2019 99.9% AU$141.77 Million AU$141.92 Million AU$146.00K ▲ +0.0 pp
2018 99.9% AU$144.50 Million AU$144.65 Million AU$153.00K
pp = percentage points