Top Gum Industries Ltd (TPGM) — Cash Flow Quality Index
Top Gum Industries Ltd (TPGM) has a Cash Flow Quality Index of 0.50x as of June 2025. Operating cash flow of ILA1.53 Million is below net income of ILA3.04 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore TPGM debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Top Gum Industries Ltd Cash Flow Quality Index (2020–2023)
Historical Cash Flow Quality Index for Top Gum Industries Ltd across 4 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Top Gum Industries Ltd operating cash flow efficiency.
Annual Cash Flow Quality Index for Top Gum Industries Ltd (2020–2023)
Year-by-year earnings quality comparison for Top Gum Industries Ltd.
| Year | Quality Index | Operating CF (ILA) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | 0.45x | ILA1.44 Million | ILA3.21 Million | ▲ +51.6% |
| 2022 | 0.30x | ILA1.08 Million | ILA3.63 Million | ▼ -57.2% |
| 2021 | 0.69x | ILA1.09 Million | ILA1.58 Million | ▼ -43.0% |
| 2020 | 1.21x | ILA3.26 Million | ILA2.68 Million | — |