James Hardie Industries plc (JHA) — Cash Flow Quality Index

Latest as of December 2025: 2.93x

James Hardie Industries plc (JHA) has a Cash Flow Quality Index of 2.93x as of December 2025. Operating cash flow of €201.10 Million exceeds net income of €68.70 Million, indicating high earnings quality where cash backs reported profits. Explore James Hardie Industries plc cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

2.93x
Operating CF / Net Income

Operating Cash Flow

€201.10 Million
EUR

Net Income

€68.70 Million
EUR

Data as of

Dec 2025
Most recent filing

James Hardie Industries plc Cash Flow Quality Index (2017–2025)

Historical Cash Flow Quality Index for James Hardie Industries plc across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see JHA cash flow conversion.

Annual Cash Flow Quality Index for James Hardie Industries plc (2017–2025)

Year-by-year earnings quality comparison for James Hardie Industries plc.

Year Quality Index Operating CF (EUR) Net Income YoY Change
2025 1.89x €802.80 Million €424.00 Million ▲ +5.7%
2024 1.79x €914.20 Million €510.20 Million ▲ +51.0%
2023 1.19x €607.60 Million €512.00 Million ▼ -28.0%
2022 1.65x €757.20 Million €459.10 Million ▼ -44.9%
2021 2.99x €786.90 Million €262.80 Million ▲ +60.3%
2020 1.87x €451.20 Million €241.50 Million ▲ +40.6%
2019 1.33x €304.00 Million €228.80 Million ▼ -37.1%
2018 2.11x €308.50 Million €146.10 Million ▲ +52.6%
2017 1.38x €382.50 Million €276.50 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.