AYER Holdings Bhd (2305) — Cash Flow Quality Index
AYER Holdings Bhd (2305) has a Cash Flow Quality Index of 0.61x as of December 2025. Operating cash flow of RM47.11 Million is below net income of RM77.10 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore AYER Holdings Bhd cash flow conversion to assess how effectively this company generates cash.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
AYER Holdings Bhd Cash Flow Quality Index (2013–2026)
Historical Cash Flow Quality Index for AYER Holdings Bhd across 14 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check AYER Holdings Bhd (2305) reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.
Annual Cash Flow Quality Index for AYER Holdings Bhd (2013–2026)
Year-by-year earnings quality comparison for AYER Holdings Bhd. For live market cap and the full company financial profile, see market value of AYER Holdings Bhd.
| Year | Quality Index | Operating CF (MYR) | Net Income | YoY Change |
|---|---|---|---|---|
| 2026 | 0.61x | RM47.11 Million | RM77.10 Million | ▼ -46.4% |
| 2025 | 1.14x | RM55.85 Million | RM48.97 Million | ▲ +42.4% |
| 2024 | 0.80x | RM46.76 Million | RM58.40 Million | ▼ -32.5% |
| 2023 | 1.19x | RM41.90 Million | RM35.34 Million | ▼ -48.5% |
| 2022 | 2.30x | RM40.45 Million | RM17.57 Million | ▼ -49.8% |
| 2021 | 4.59x | RM35.87 Million | RM7.82 Million | ▲ +112.1% |
| 2020 | 2.16x | RM28.81 Million | RM13.31 Million | ▲ +214.9% |
| 2019 | 0.69x | RM19.17 Million | RM27.91 Million | ▼ -61.3% |
| 2018 | 1.77x | RM27.85 Million | RM15.71 Million | ▲ +1366.4% |
| 2017 | -0.14x | RM-1.59 Million | RM11.39 Million | ▲ +86.0% |
| 2016 | -1.00x | RM-21.00 Million | RM21.00 Million | ▼ -500.0% |
| 2015 | 0.25x | RM11.00 Million | RM44.00 Million | ▼ -41.3% |
| 2014 | 0.43x | RM20.00 Million | RM47.00 Million | ▼ -88.6% |
| 2013 | 3.73x | RM56.00 Million | RM15.00 Million | — |