Phu Nhuan Jewelry JSC Cash Flow Quality Index
Phu Nhuan Jewelry JSC 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. See PNJ financial flexibility index to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of Phu Nhuan Jewelry JSC (2019–2025)
Cash flow quality index of Phu Nhuan Jewelry JSC from 2019 to 2025. Historical Cash Flow Quality Index for Phu Nhuan Jewelry JSC across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore how well can Phu Nhuan Jewelry JSC service its debt to assess how comfortably operating cash covers total debt obligations.
Phu Nhuan Jewelry JSC Cash Flow Quality Index by Year (2019–2025)
Phu Nhuan Jewelry JSC cash flow quality index by year from 2019 to 2025. Year-by-year earnings quality comparison for Phu Nhuan Jewelry JSC. For the full cash flow conversion analysis, see PNJ operating cash flow.
| 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 | — |