Kosy JSC (KOS) — Cash Flow Quality Index
Latest as of June 2026:
8.86x
Kosy JSC (KOS) has a Cash Flow Quality Index of 8.86x as of June 2026. Operating cash flow of ₫107.69 Billion exceeds net income of ₫12.15 Billion, indicating high earnings quality where cash backs reported profits. Explore cash flow to debt ratio of Kosy JSC to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
8.86x
Operating CF / Net Income
Operating Cash Flow
₫107.69 Billion
VND
Net Income
₫12.15 Billion
VND
Data as of
Jun 2026
Most recent filing
Kosy JSC Cash Flow Quality Index (2019–2025)
Historical Cash Flow Quality Index for Kosy JSC across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Kosy JSC (KOS) cash conversion ratio.
Annual Cash Flow Quality Index for Kosy JSC (2019–2025)
Year-by-year earnings quality comparison for Kosy JSC.
| Year | Quality Index | Operating CF (VND) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -1.17x | ₫-22.14 Billion | ₫18.95 Billion | ▼ -173.4% |
| 2024 | 1.59x | ₫34.13 Billion | ₫21.43 Billion | ▼ -3.0% |
| 2023 | 1.64x | ₫34.28 Billion | ₫20.88 Billion | ▲ +106.5% |
| 2022 | -25.37x | ₫-551.11 Billion | ₫21.72 Billion | ▼ -99.4% |
| 2021 | -12.72x | ₫-286.89 Billion | ₫22.55 Billion | ▲ +7.6% |
| 2020 | -13.77x | ₫-347.41 Billion | ₫25.22 Billion | ▼ -39.9% |
| 2019 | -9.84x | ₫-197.52 Billion | ₫20.06 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.