Sao Mai Group Corp (ASM) — Cash Flow Quality Index
Latest as of December 2025:
-136.13x
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 ASM debt coverage from operations 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
Sao Mai Group Corp Cash Flow Quality Index (2019–2025)
Historical Cash Flow Quality Index for Sao Mai Group Corp across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see ASM cash generation efficiency.
Annual Cash Flow Quality Index for Sao Mai Group Corp (2019–2025)
Year-by-year earnings quality comparison for Sao Mai Group Corp.
| 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.