EVN Finance JSC (EVF) — Cash Flow Quality Index

Latest as of June 2026: -5.32x

EVN Finance JSC (EVF) has a Cash Flow Quality Index of -5.32x as of June 2026. Operating cash flow of ₫-1.54 Trillion is below net income of ₫289.59 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore EVF operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-5.32x
Operating CF / Net Income

Operating Cash Flow

₫-1.54 Trillion
VND

Net Income

₫289.59 Billion
VND

Data as of

Jun 2026
Most recent filing

EVN Finance JSC Cash Flow Quality Index (2019–2025)

Historical Cash Flow Quality Index for EVN Finance JSC across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see EVF cash generation efficiency.

Annual Cash Flow Quality Index for EVN Finance JSC (2019–2025)

Year-by-year earnings quality comparison for EVN Finance JSC.

Year Quality Index Operating CF (VND) Net Income YoY Change
2025 1.81x ₫1.55 Trillion ₫854.09 Billion ▲ +120.3%
2024 -8.92x ₫-5.00 Trillion ₫560.82 Billion ▲ +11.8%
2023 -10.12x ₫-3.22 Trillion ₫318.53 Billion ▼ -172.7%
2022 13.92x ₫4.94 Trillion ₫354.96 Billion ▲ +319.4%
2021 -6.35x ₫-2.10 Trillion ₫330.57 Billion ▼ -23993874.3%
2020 0.00x ₫6.02 Million ₫227.81 Billion ▲ +405.3%
2019 0.00x ₫1.20 Million ₫229.45 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.