Phu Nhuan Jewelry JSC (PNJ) — Cash Flow Quality Index

Latest as of December 2025: -1.38x

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. Also explore PNJ asset base for the complete picture of this company's asset base.

Cash Flow Quality Index

-1.38x
Operating CF / Net Income

Operating Cash Flow

₫-1.69 Trillion
VND

Net Income

₫1.22 Trillion
VND

Data as of

Dec 2025
Most recent filing

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. Check Phu Nhuan Jewelry JSC tangible net worth ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Phu Nhuan Jewelry JSC (2019–2025)

Year-by-year earnings quality comparison for Phu Nhuan Jewelry JSC. For live market cap and the full company financial profile, see PNJ company net worth.

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
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.