BOA Resources Ltd (BOA) — Cash Flow Quality Index

Latest as of December 2020: -0.15x

BOA Resources Ltd (BOA) has a Cash Flow Quality Index of -0.15x as of December 2020. Operating cash flow of AU$-481.24K is below net income of AU$3.24 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore cash flow to debt ratio of BOA Resources Ltd to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-0.15x
Operating CF / Net Income

Operating Cash Flow

AU$-481.24K
AUD

Net Income

AU$3.24 Million
AUD

Data as of

Dec 2020
Most recent filing

BOA Resources Ltd Cash Flow Quality Index (2020–2021)

Historical Cash Flow Quality Index for BOA Resources Ltd across 2 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of BOA Resources Ltd.

Annual Cash Flow Quality Index for BOA Resources Ltd (2020–2021)

Year-by-year earnings quality comparison for BOA Resources Ltd.

Year Quality Index Operating CF (AUD) Net Income YoY Change
2021 -0.34x AU$-911.42K AU$2.69 Million ▼ -26.0%
2020 -0.27x AU$-315.00K AU$1.17 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.