Phu Nhuan Jewelry JSC (PNJ) — Cash Flow Quality Index
Phu Nhuan Jewelry JSC (PNJ) has a Cash Flow Quality Index of -1.38x as of December 2025. Operating cash flow of ₫-1.69 Trillion is below net income of ₫1.22 Trillion, suggesting accrual-heavy earnings not yet converted to cash. Explore PNJ operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Phu Nhuan Jewelry JSC Cash Flow Quality Index (2019–2025)
Historical Cash Flow Quality Index for Phu Nhuan Jewelry JSC across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Phu Nhuan Jewelry JSC (PNJ) cash conversion ratio.
Annual Cash Flow Quality Index for Phu Nhuan Jewelry JSC (2019–2025)
Year-by-year earnings quality comparison for Phu Nhuan Jewelry JSC.
| Year | Quality Index | Operating CF (VND) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.01x | ₫26.78 Billion | ₫2.83 Trillion | ▼ -76.0% |
| 2024 | 0.04x | ₫83.19 Billion | ₫2.11 Trillion | ▼ -94.9% |
| 2023 | 0.76x | ₫1.51 Trillion | ₫1.97 Trillion | ▲ +1277.0% |
| 2022 | 0.06x | ₫100.58 Billion | ₫1.81 Trillion | ▲ +107.9% |
| 2021 | -0.70x | ₫-722.37 Billion | ₫1.03 Trillion | ▼ -150.0% |
| 2020 | 1.40x | ₫1.50 Trillion | ₫1.07 Trillion | ▲ +352.8% |
| 2019 | -0.55x | ₫-661.09 Billion | ₫1.19 Trillion | — |