Asia Commercial Bank (ACB) — Cash Flow Quality Index
Asia Commercial Bank (ACB) has a Cash Flow Quality Index of 17.72x as of December 2025. Operating cash flow of ₫49.35 Trillion exceeds net income of ₫2.78 Trillion, indicating high earnings quality where cash backs reported profits. Explore ACB 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
Asia Commercial Bank Cash Flow Quality Index (2019–2025)
Historical Cash Flow Quality Index for Asia Commercial Bank across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see how efficiently does Asia Commercial Bank generate cash.
Annual Cash Flow Quality Index for Asia Commercial Bank (2019–2025)
Year-by-year earnings quality comparison for Asia Commercial Bank.
| Year | Quality Index | Operating CF (VND) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.80x | ₫28.16 Trillion | ₫15.62 Trillion | ▲ +261.5% |
| 2024 | 0.50x | ₫8.37 Trillion | ₫16.79 Trillion | ▼ -81.9% |
| 2023 | 2.75x | ₫44.11 Trillion | ₫16.04 Trillion | ▲ +243.6% |
| 2022 | -1.91x | ₫-26.20 Trillion | ₫13.69 Trillion | ▼ -6.2% |
| 2021 | -1.80x | ₫-17.32 Trillion | ₫9.60 Trillion | ▲ +64.3% |
| 2020 | -5.05x | ₫-38.81 Trillion | ₫7.68 Trillion | ▲ +1.6% |
| 2019 | -5.13x | ₫-30.85 Trillion | ₫6.01 Trillion | — |