PAN Group JSC (PAN) — Cash Flow Quality Index

Latest as of December 2025: 12.49x

PAN Group JSC (PAN) has a Cash Flow Quality Index of 12.49x as of December 2025. Operating cash flow of ₫3.36 Trillion exceeds net income of ₫269.34 Billion, indicating high earnings quality where cash backs reported profits. Explore PAN Group JSC operating cash flow efficiency to assess how effectively this company generates cash.

Cash Flow Quality Index

12.49x
Operating CF / Net Income

Operating Cash Flow

₫3.36 Trillion
VND

Net Income

₫269.34 Billion
VND

Data as of

Dec 2025
Most recent filing

PAN Group JSC Cash Flow Quality Index (2019–2025)

Historical Cash Flow Quality Index for PAN Group JSC across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check PAN total capital reinvestment ratio to assess the company's total reinvestment commitment from operating cash flow.

Annual Cash Flow Quality Index for PAN Group JSC (2019–2025)

Year-by-year earnings quality comparison for PAN Group JSC. For live market cap and the full company financial profile, see PAN market cap overview.

Year Quality Index Operating CF (VND) Net Income YoY Change
2025 13.30x ₫8.94 Trillion ₫672.23 Billion ▲ +565.7%
2024 -2.86x ₫-1.74 Trillion ₫608.89 Billion ▲ +76.3%
2023 -12.08x ₫-4.92 Trillion ₫407.69 Billion ▼ -1823.8%
2022 0.70x ₫254.22 Billion ₫362.90 Billion ▲ +114.5%
2021 -4.83x ₫-1.43 Trillion ₫295.33 Billion ▼ -306.0%
2020 -1.19x ₫-224.12 Billion ₫188.30 Billion ▼ -7459.8%
2019 -0.02x ₫-4.04 Billion ₫256.67 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.