First National Corp Cash Flow Quality Index

Latest as of December 2025: 1.55x

First National Corp cash flow quality index. 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. See financial agility of First National Corp to measure the company's free cash flow as a share of total liabilities.

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

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

Cash flow quality index of First National Corp from 1995 to 2025. Historical Cash Flow Quality Index for First National Corp across 29 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore FXNC operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.

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

First National Corp cash flow quality index by year from 1995 to 2025. Year-by-year earnings quality comparison for First National Corp. For the full cash flow conversion analysis, see cash flow conversion 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.