Gandhar Oil Refinery (India) Limited (GANDHAR) — Cash Flow Quality Index

Latest as of September 2025: 0.53x

Gandhar Oil Refinery (India) Limited (GANDHAR) has a Cash Flow Quality Index of 0.53x as of September 2025. Operating cash flow of Rs331.76 Million is below net income of Rs622.83 Million, suggesting accrual-heavy earnings not yet converted to cash. Also explore how large is Gandhar Oil Refinery (India) Limited's balance sheet for the complete picture of this company's asset base.

Cash Flow Quality Index

0.53x
Operating CF / Net Income

Operating Cash Flow

Rs331.76 Million
INR

Net Income

Rs622.83 Million
INR

Data as of

Sep 2025
Most recent filing

Gandhar Oil Refinery (India) Limited Cash Flow Quality Index (2013–2025)

Historical Cash Flow Quality Index for Gandhar Oil Refinery (India) Limited across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check tangible equity quality of Gandhar Oil Refinery (India) Limited to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Gandhar Oil Refinery (India) Limited (2013–2025)

Year-by-year earnings quality comparison for Gandhar Oil Refinery (India) Limited. For live market cap and the full company financial profile, see GANDHAR market cap overview.

Year Quality Index Operating CF (INR) Net Income YoY Change
2025 0.18x Rs147.13 Million Rs800.32 Million ▲ +137.3%
2024 -0.49x Rs-693.37 Million Rs1.41 Billion ▼ -207.1%
2023 0.46x Rs879.27 Million Rs1.91 Billion ▼ -53.5%
2022 0.99x Rs1.67 Billion Rs1.68 Billion ▲ +27.3%
2021 0.78x Rs1.18 Billion Rs1.52 Billion ▲ +1348.2%
2020 -0.06x Rs-7.33 Million Rs117.50 Million ▼ -100.9%
2019 6.77x Rs1.27 Billion Rs187.34 Million ▲ +200.0%
2018 2.26x Rs1.45 Billion Rs644.40 Million ▲ +677.6%
2017 -0.39x Rs-290.13 Million Rs742.85 Million ▼ -112.2%
2016 3.21x Rs833.23 Million Rs259.49 Million ▲ +1212.5%
2015 0.24x Rs73.98 Million Rs302.39 Million ▲ +111.5%
2014 -2.14x Rs-656.61 Million Rs307.44 Million ▼ -65.1%
2013 -1.29x Rs-507.41 Million Rs392.36 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.