Gunawan Dianjaya Steel Tbk (GDST) — Cash Flow Quality Index

Latest as of June 2025: -11.31x

Gunawan Dianjaya Steel Tbk (GDST) has a Cash Flow Quality Index of -11.31x as of June 2025. Operating cash flow of Rp-44.46 Billion is below net income of Rp3.93 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can Gunawan Dianjaya Steel Tbk service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-11.31x
Operating CF / Net Income

Operating Cash Flow

Rp-44.46 Billion
IDR

Net Income

Rp3.93 Billion
IDR

Data as of

Jun 2025
Most recent filing

Gunawan Dianjaya Steel Tbk Cash Flow Quality Index (2008–2024)

Historical Cash Flow Quality Index for Gunawan Dianjaya Steel Tbk across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see GDST cash flow conversion.

Annual Cash Flow Quality Index for Gunawan Dianjaya Steel Tbk (2008–2024)

Year-by-year earnings quality comparison for Gunawan Dianjaya Steel Tbk.

Year Quality Index Operating CF (IDR) Net Income YoY Change
2024 0.05x Rp5.32 Billion Rp104.68 Billion ▼ -43.8%
2023 0.09x Rp19.24 Billion Rp212.99 Billion ▼ -91.1%
2022 1.01x Rp276.82 Billion Rp273.67 Billion ▲ +144.9%
2019 -2.25x Rp-60.37 Billion Rp26.81 Billion ▼ -173.9%
2017 3.05x Rp31.36 Billion Rp10.28 Billion ▲ +10.8%
2016 2.75x Rp87.28 Billion Rp31.70 Billion ▲ +31.1%
2013 2.10x Rp192.92 Billion Rp91.89 Billion ▼ -73.6%
2012 7.95x Rp370.21 Billion Rp46.59 Billion ▲ +3747.4%
2011 0.21x Rp20.59 Billion Rp99.67 Billion ▲ +191.3%
2010 -0.23x Rp-35.00 Billion Rp154.62 Billion ▼ -108.8%
2008 2.57x Rp213.87 Billion Rp83.07 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.