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 debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
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. For the full cash flow conversion analysis, see AYER Holdings Bhd cash conversion from operations.
Annual Cash Flow Quality Index for AYER Holdings Bhd (2013–2026)
Year-by-year earnings quality comparison for 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 | — |