L.P.N. Development Public Company Limited (LPN) — Cash Flow Quality Index
L.P.N. Development Public Company Limited (LPN) has a Cash Flow Quality Index of 4.39x as of September 2025. Operating cash flow of ฿217.66 Million exceeds net income of ฿49.57 Million, indicating high earnings quality where cash backs reported profits. Explore L.P.N. Development Public Company Limite debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
L.P.N. Development Public Company Limited Cash Flow Quality Index (2003–2024)
Historical Cash Flow Quality Index for L.P.N. Development Public Company Limited across 22 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of L.P.N. Development Public Company Limite.
Annual Cash Flow Quality Index for L.P.N. Development Public Company Limited (2003–2024)
Year-by-year earnings quality comparison for L.P.N. Development Public Company Limited.
| Year | Quality Index | Operating CF (THB) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 20.65x | ฿2.48 Billion | ฿120.23 Million | ▲ +562.1% |
| 2023 | -4.47x | ฿-1.62 Billion | ฿361.64 Million | ▼ -962.7% |
| 2022 | 0.52x | ฿317.18 Million | ฿612.16 Million | ▲ +131.3% |
| 2021 | -1.66x | ฿-500.46 Million | ฿302.36 Million | ▼ -340.5% |
| 2020 | 0.69x | ฿493.93 Million | ฿717.76 Million | ▲ +191.0% |
| 2019 | -0.76x | ฿-1.19 Billion | ฿1.58 Billion | ▼ -178.6% |
| 2018 | 0.96x | ฿1.68 Billion | ฿1.74 Billion | ▲ +265.9% |
| 2017 | -0.58x | ฿-787.94 Million | ฿1.36 Billion | ▼ -171.8% |
| 2016 | 0.81x | ฿2.21 Billion | ฿2.74 Billion | ▼ -4.9% |
| 2015 | 0.85x | ฿2.65 Billion | ฿3.12 Billion | ▲ +3401.4% |
| 2014 | -0.03x | ฿-65.74 Million | ฿2.56 Billion | ▲ +93.9% |
| 2013 | -0.42x | ฿-1.24 Billion | ฿2.95 Billion | ▼ -77.4% |
| 2012 | -0.24x | ฿-689.37 Million | ฿2.92 Billion | ▼ -135.5% |
| 2011 | 0.67x | ฿1.28 Billion | ฿1.92 Billion | ▲ +952.0% |
| 2010 | -0.08x | ฿-127.95 Million | ฿1.64 Billion | ▼ -107.5% |
| 2009 | 1.05x | ฿1.43 Billion | ฿1.36 Billion | ▲ +35.1% |
| 2008 | 0.78x | ฿936.13 Million | ฿1.21 Billion | ▲ +2371.7% |
| 2007 | -0.03x | ฿-31.71 Million | ฿927.74 Million | ▲ +57.5% |
| 2006 | -0.08x | ฿-61.51 Million | ฿765.23 Million | ▼ -104.2% |
| 2005 | 1.93x | ฿1.13 Billion | ฿588.38 Million | ▲ +192.8% |
| 2004 | -2.08x | ฿-931.25 Million | ฿448.39 Million | ▼ -434.3% |
| 2003 | -0.39x | ฿-180.63 Million | ฿464.66 Million | — |