Whitehaven Coal Ltd (WHC) — Cash Flow Quality Index

Latest as of June 2025: 0.50x

Whitehaven Coal Ltd (WHC) has a Cash Flow Quality Index of 0.50x as of June 2025. Operating cash flow of AU$286.00 Million is below net income of AU$572.00 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore WHC operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.50x
Operating CF / Net Income

Operating Cash Flow

AU$286.00 Million
AUD

Net Income

AU$572.00 Million
AUD

Data as of

Jun 2025
Most recent filing

Whitehaven Coal Ltd Cash Flow Quality Index (2003–2025)

Historical Cash Flow Quality Index for Whitehaven Coal Ltd across 19 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see WHC cash flow metrics.

Annual Cash Flow Quality Index for Whitehaven Coal Ltd (2003–2025)

Year-by-year earnings quality comparison for Whitehaven Coal Ltd.

Year Quality Index Operating CF (AUD) Net Income YoY Change
2025 1.74x AU$1.13 Billion AU$649.00 Million ▲ +89.0%
2024 0.92x AU$327.00 Million AU$355.00 Million ▼ -31.4%
2023 1.34x AU$3.58 Billion AU$2.67 Billion ▲ +3.6%
2022 1.30x AU$2.53 Billion AU$1.95 Billion ▼ -73.4%
2020 4.88x AU$146.44 Million AU$30.04 Million ▲ +180.8%
2019 1.74x AU$916.45 Million AU$527.90 Million ▲ +2.1%
2018 1.70x AU$892.06 Million AU$524.51 Million ▲ +13.8%
2017 1.50x AU$607.64 Million AU$406.44 Million ▼ -82.2%
2016 8.39x AU$171.93 Million AU$20.49 Million ▲ +837.3%
2012 -1.14x AU$-71.18 Million AU$62.54 Million ▼ -114.3%
2011 7.98x AU$79.37 Million AU$9.95 Million ▲ +2419.6%
2010 -0.34x AU$-39.52 Million AU$114.88 Million ▼ -168.5%
2009 0.50x AU$122.67 Million AU$244.21 Million ▲ +117.3%
2008 0.23x AU$11.99 Million AU$51.85 Million ▲ +12.2%
2007 0.21x AU$4.96 Million AU$24.09 Million ▼ -89.3%
2006 1.92x AU$26.19 Million AU$13.64 Million ▲ +58.1%
2005 1.21x AU$20.18 Million AU$16.62 Million ▼ -45.0%
2004 2.21x AU$4.98 Million AU$2.25 Million ▲ +57.7%
2003 1.40x AU$3.95 Million AU$2.82 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.