AYER Holdings Bhd Cash Flow Quality Index
AYER Holdings Bhd 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 to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of AYER Holdings Bhd (2013–2026)
Cash flow quality index of AYER Holdings Bhd from 2013 to 2026. Historical Cash Flow Quality Index for AYER Holdings Bhd across 14 annual periods. Values consistently above 1.0x indicate high-quality earnings. See AYER Holdings Bhd balance sheet quality to measure how much of total assets are equity-financed.
AYER Holdings Bhd Cash Flow Quality Index by Year (2013–2026)
AYER Holdings Bhd cash flow quality index by year from 2013 to 2026. Year-by-year earnings quality comparison for AYER Holdings Bhd. For the full cash flow conversion analysis, see AYER Holdings Bhd cash conversion from operations.
| 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 | — |