Bougainville Copper Ltd (BOC) — Cash Flow Quality Index

Latest as of December 2013: -0.52x

Bougainville Copper Ltd (BOC) has a Cash Flow Quality Index of -0.52x as of December 2013. Operating cash flow of AU$-661.84K is below net income of AU$1.26 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore cash flow to debt ratio of Bougainville Copper Ltd to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-0.52x
Operating CF / Net Income

Operating Cash Flow

AU$-661.84K
AUD

Net Income

AU$1.26 Million
AUD

Data as of

Dec 2013
Most recent filing

Bougainville Copper Ltd Cash Flow Quality Index (2000–2013)

Historical Cash Flow Quality Index for Bougainville Copper Ltd across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Bougainville Copper Ltd cash conversion from operations.

Annual Cash Flow Quality Index for Bougainville Copper Ltd (2000–2013)

Year-by-year earnings quality comparison for Bougainville Copper Ltd.

Year Quality Index Operating CF (AUD) Net Income YoY Change
2013 -5.48x AU$-16.56 Million AU$3.02 Million ▼ -12742.0%
2009 0.04x AU$795.00K AU$18.35 Million ▼ -94.8%
2007 0.83x AU$2.56 Million AU$3.08 Million ▼ -8.0%
2006 0.90x AU$2.94 Million AU$3.25 Million ▲ +475.9%
2003 0.16x AU$4.79 Million AU$30.58 Million ▼ -89.4%
2002 1.47x AU$12.22 Million AU$8.30 Million ▲ +249.6%
2001 0.42x AU$7.47 Million AU$17.74 Million ▼ -2.6%
2000 0.43x AU$14.40 Million AU$33.31 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.