PAN Group JSC (PAN) — Financial Flexibility Index

Latest as of December 2025: 0.51x

PAN Group JSC (PAN) has a Financial Flexibility Index of 0.51x as of December 2025. Free cash flow of ₫3.38 Trillion (operating CF ₫3.36 Trillion minus capex ₫15.86 Billion) represents 1% of total liabilities (₫6.62 Trillion). Check PAN Group JSC (PAN) reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.

Financial Flexibility Index

0.51x
Free Cash Flow / Total Liabilities

Free Cash Flow

₫3.38 Trillion
Operating CF − Capex

Total Liabilities

₫6.62 Trillion
VND

Capital Expenditures

₫15.86 Billion
VND

PAN Group JSC Financial Flexibility Index (2019–2025)

Historical Financial Flexibility Index trend for PAN Group JSC across 7 annual periods. For the full cash flow conversion analysis, see cash efficiency ratio of PAN Group JSC.

Annual Financial Flexibility Index for PAN Group JSC (2019–2025)

Year-by-year free cash flow to debt coverage for PAN Group JSC. Explore debt repayment capacity of PAN Group JSC to assess how comfortably operating cash covers total debt obligations.

Year Flexibility Index Free Cash Flow (VND) Operating CF Total Liabilities YoY Change
2025 1.39x ₫9.23 Trillion ₫8.94 Trillion ₫6.62 Trillion ▲ +1574.3%
2024 -0.09x ₫-1.42 Trillion ₫-1.74 Trillion ₫14.98 Trillion ▲ +74.8%
2023 -0.38x ₫-4.45 Trillion ₫-4.92 Trillion ₫11.84 Trillion ▼ -432.5%
2022 0.11x ₫926.49 Billion ₫254.22 Billion ₫8.20 Trillion ▲ +200.6%
2021 -0.11x ₫-835.65 Billion ₫-1.43 Trillion ₫7.44 Trillion ▼ -2809.5%
2020 0.00x ₫21.39 Billion ₫-224.12 Billion ₫5.16 Trillion ▼ -97.7%
2019 0.18x ₫825.42 Billion ₫-4.04 Billion ₫4.62 Trillion
Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities