Gandhar Oil Refinery (India) Limited Cash Flow Quality Index
Gandhar Oil Refinery (India) Limited cash flow quality index. 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. Explore Gandhar Oil Refinery (India) Limited cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of Gandhar Oil Refinery (India) Limited (2013–2026)
Cash flow quality index of Gandhar Oil Refinery (India) Limited from 2013 to 2026. Historical Cash Flow Quality Index for Gandhar Oil Refinery (India) Limited across 14 annual periods. Values consistently above 1.0x indicate high-quality earnings. See debt-free asset ratio of Gandhar Oil Refinery (India) Limited to measure how much of total assets are equity-financed.
Gandhar Oil Refinery (India) Limited Cash Flow Quality Index by Year (2013–2026)
Gandhar Oil Refinery (India) Limited cash flow quality index by year from 2013 to 2026. Year-by-year earnings quality comparison for Gandhar Oil Refinery (India) Limited. For the full cash flow conversion analysis, see cash efficiency ratio of Gandhar Oil Refinery (India) Limited.
| Year | Quality Index | Operating CF (INR) | Net Income | YoY Change |
|---|---|---|---|---|
| 2026 | 0.74x | Rs1.00 Billion | Rs1.35 Billion | ▲ +303.6% |
| 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 | — |