Bowen Coking Coal Ltd (BCB) — Cash Flow Quality Index

Latest as of December 2015: -0.35x

Bowen Coking Coal Ltd (BCB) has a Cash Flow Quality Index of -0.35x as of December 2015. Operating cash flow of AU$-100.84K is below net income of AU$284.54K, suggesting accrual-heavy earnings not yet converted to cash. Explore BCB cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-0.35x
Operating CF / Net Income

Operating Cash Flow

AU$-100.84K
AUD

Net Income

AU$284.54K
AUD

Data as of

Dec 2015
Most recent filing

Bowen Coking Coal Ltd Cash Flow Quality Index (1997–2008)

Historical Cash Flow Quality Index for Bowen Coking Coal Ltd across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Bowen Coking Coal Ltd.

Annual Cash Flow Quality Index for Bowen Coking Coal Ltd (1997–2008)

Year-by-year earnings quality comparison for Bowen Coking Coal Ltd.

Year Quality Index Operating CF (AUD) Net Income YoY Change
2008 -0.27x AU$-908.83K AU$3.37 Million ▲ +54.0%
2007 -0.59x AU$-691.70K AU$1.18 Million ▲ +93.7%
2004 -9.28x AU$-949.74K AU$102.38K ▼ -155.5%
2002 -3.63x AU$-3.22 Million AU$885.95K ▼ -560.5%
2001 -0.55x AU$-6.62 Million AU$12.04 Million ▼ -105.4%
1997 10.27x AU$1.17 Million AU$114.09K
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.