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 long-term investment intensity to see how much of total assets are deployed in long-term investments.
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 how tangible is AYER Holdings Bhd's equity to evaluate the tangible quality of the company's equity base.
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 2305 market cap.
| 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 | — |