Sao Mai Group Corp Cash Flow Quality Index

Latest as of December 2025: -136.13x

Sao Mai Group Corp cash flow quality index. Sao Mai Group Corp (ASM) has a Cash Flow Quality Index of -136.13x as of December 2025. Operating cash flow of ₫-194.18 Billion is below net income of ₫1.43 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore Sao Mai Group Corp cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-136.13x
Operating CF / Net Income

Operating Cash Flow

₫-194.18 Billion
VND

Net Income

₫1.43 Billion
VND

Data as of

Dec 2025
Most recent filing

Cash Flow Quality Index of Sao Mai Group Corp (2019–2025)

Cash flow quality index of Sao Mai Group Corp from 2019 to 2025. Historical Cash Flow Quality Index for Sao Mai Group Corp across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. See ASM net asset quality index to measure how much of total assets are equity-financed.

Sao Mai Group Corp Cash Flow Quality Index by Year (2019–2025)

Sao Mai Group Corp cash flow quality index by year from 2019 to 2025. Year-by-year earnings quality comparison for Sao Mai Group Corp. For the full cash flow conversion analysis, see ASM cash generation efficiency.

Year Quality Index Operating CF (VND) Net Income YoY Change
2025 -0.19x ₫-8.89 Billion ₫46.44 Billion ▲ +96.4%
2024 -5.36x ₫-968.84 Billion ₫180.85 Billion ▼ -444.4%
2023 -0.98x ₫-207.06 Billion ₫210.42 Billion ▼ -82.0%
2022 -0.54x ₫-339.85 Billion ₫628.39 Billion ▼ -129.9%
2021 1.81x ₫1.09 Trillion ₫600.44 Billion ▲ +497.9%
2020 0.30x ₫144.04 Billion ₫475.46 Billion ▼ -74.7%
2019 1.20x ₫762.76 Billion ₫636.92 Billion —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.