First National Corp (FXNC) — Cash Flow Quality Index

Latest as of December 2025: 1.55x

First National Corp (FXNC) has a Cash Flow Quality Index of 1.55x as of December 2025. Operating cash flow of $8.52 Million exceeds net income of $5.50 Million, indicating high earnings quality where cash backs reported profits. Explore FXNC long-term asset investment ratio to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

1.55x
Operating CF / Net Income

Operating Cash Flow

$8.52 Million
USD

Net Income

$5.50 Million
USD

Data as of

Dec 2025
Most recent filing

First National Corp Cash Flow Quality Index (1995–2025)

Historical Cash Flow Quality Index for First National Corp across 29 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check First National Corp tangible net worth ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for First National Corp (1995–2025)

Year-by-year earnings quality comparison for First National Corp. For live market cap and the full company financial profile, see market value of First National Corp.

Year Quality Index Operating CF (USD) Net Income YoY Change
2025 1.42x $25.19 Million $17.70 Million ▲ +144.6%
2024 -3.19x $-22.20 Million $6.97 Million ▼ -287.2%
2023 1.70x $16.39 Million $9.62 Million ▲ +6.8%
2022 1.59x $26.77 Million $16.80 Million ▲ +109.8%
2021 0.76x $7.87 Million $10.36 Million ▼ -55.4%
2020 1.70x $15.09 Million $8.86 Million ▲ +37.4%
2019 1.24x $11.85 Million $9.56 Million ▼ -8.6%
2018 1.36x $13.76 Million $10.13 Million ▲ +33.2%
2017 1.02x $6.57 Million $6.45 Million ▼ -33.2%
2016 1.53x $9.01 Million $5.91 Million ▼ -12.0%
2015 1.73x $4.60 Million $2.65 Million ▲ +88.8%
2014 0.92x $7.01 Million $7.63 Million ▲ +4.4%
2013 0.88x $8.68 Million $9.87 Million ▼ -79.9%
2012 4.36x $12.22 Million $2.80 Million ▲ +118.3%
2009 2.00x $4.29 Million $2.15 Million ▲ +23.0%
2008 1.62x $6.86 Million $4.22 Million ▲ +22.2%
2007 1.33x $7.64 Million $5.75 Million ▲ +22.9%
2006 1.08x $6.27 Million $5.80 Million ▼ -15.0%
2005 1.27x $6.85 Million $5.39 Million ▼ -1.0%
2004 1.29x $5.41 Million $4.21 Million ▼ -30.5%
2003 1.85x $6.11 Million $3.30 Million ▲ +77.7%
2002 1.04x $3.10 Million $2.98 Million ▼ -24.8%
2001 1.38x $3.59 Million $2.60 Million ▲ +16.0%
2000 1.19x $2.55 Million $2.14 Million ▼ -9.1%
1999 1.31x $2.67 Million $2.03 Million ▼ -2.4%
1998 1.34x $2.56 Million $1.90 Million ▲ +20.7%
1997 1.11x $1.79 Million $1.61 Million ▼ -25.5%
1996 1.50x $2.17 Million $1.45 Million ▲ +29.4%
1995 1.16x $1.52 Million $1.31 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.