PAN Group JSC (PAN) — Cash Flow Quality Index
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 cash flow to debt ratio of PAN Group JSC to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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. For the full cash flow conversion analysis, see how efficiently does PAN Group JSC generate cash.
Annual Cash Flow Quality Index for PAN Group JSC (2019–2025)
Year-by-year earnings quality comparison for PAN Group JSC.
| 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 | — |