VinaCapital Vietnam Opportunity Fund (VOF) — Cash Flow Quality Index

Latest as of December 2025: 0.27x

VinaCapital Vietnam Opportunity Fund (VOF) has a Cash Flow Quality Index of 0.27x as of December 2025. Operating cash flow of GBX29.98 Million is below net income of GBX111.64 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore VOF cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.27x
Operating CF / Net Income

Operating Cash Flow

GBX29.98 Million
GBX

Net Income

GBX111.64 Million
GBX

Data as of

Dec 2025
Most recent filing

VinaCapital Vietnam Opportunity Fund Cash Flow Quality Index (2009–2024)

Historical Cash Flow Quality Index for VinaCapital Vietnam Opportunity Fund across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see VOF operating cash flow.

Annual Cash Flow Quality Index for VinaCapital Vietnam Opportunity Fund (2009–2024)

Year-by-year earnings quality comparison for VinaCapital Vietnam Opportunity Fund.

Year Quality Index Operating CF (GBX) Net Income YoY Change
2024 1.31x GBX95.69 Million GBX72.91 Million ▲ +739.5%
2021 0.16x GBX84.55 Million GBX540.78 Million ▼ -52.2%
2018 0.33x GBX49.95 Million GBX152.74 Million ▲ +223.3%
2017 0.10x GBX19.27 Million GBX190.55 Million ▲ +233.7%
2016 0.03x GBX2.91 Million GBX96.07 Million ▲ +184.5%
2014 -0.04x GBX-3.19 Million GBX88.98 Million ▼ -136.9%
2013 0.10x GBX8.82 Million GBX90.72 Million ▲ +259.1%
2012 -0.06x GBX-1.78 Million GBX29.13 Million ▲ +66.5%
2010 -0.18x GBX-19.18 Million GBX105.22 Million ▲ +98.1%
2009 -9.71x GBX-31.13 Million GBX3.21 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.