J.ESTINA Co.Ltd (026040) - Cash Flow Conversion Efficiency
Based on the latest financial reports, J.ESTINA Co.Ltd (026040) has a cash flow conversion efficiency ratio of -0.146x as of March 2026. Cash flow conversion efficiency measures how effectively a company's net assets (equity) generate operating cash flow. It is calculated by dividing operating cash flow (₩-6.73 Billion ≈ $-4.56 Million USD) by net assets (₩45.97 Billion ≈ $31.15 Million USD). A higher ratio indicates that the company is more efficient at using its equity to generate cash flow from its core operations. See J.ESTINA Co.Ltd balance sheet quality to measure how much of total assets are equity-financed.
J.ESTINA Co.Ltd - Cash Flow Conversion Efficiency Trend (2011–2025)
This chart illustrates how J.ESTINA Co.Ltd's cash flow conversion efficiency has evolved over time, based on yearly financial data. Check J.ESTINA Co.Ltd (026040) cash flow quality to evaluate the quality of earnings relative to operating cash generation.
J.ESTINA Co.Ltd Competitors by Cash Flow Conversion Efficiency
The table below lists competitors of J.ESTINA Co.Ltd ranked by their cash flow conversion efficiency.
| Company | Cash Flow Conversion Efficiency |
|---|---|
|
Borneo Oil Bhd
KLSE:7036
|
0.004x |
|
Wonlim Corp.
KO:005820
|
-0.016x |
|
American Pacific Mining Corp
F:1QC1
|
-0.048x |
|
Puncak Niaga Holdings Bhd
KLSE:6807
|
0.051x |
|
FILL UP MEDIA EO -25
F:X3D
|
N/A |
|
Tvardi Therapeutics, Inc.
NASDAQ:TVRD
|
-0.404x |
|
Marti Otel Isletmeleri AS
IS:MARTI
|
-0.004x |
|
Coats Group PLC
LSE:COA
|
0.184x |
Annual Cash Flow Conversion Efficiency for J.ESTINA Co.Ltd (2011–2025)
The table below shows the annual cash flow conversion efficiency of J.ESTINA Co.Ltd from 2011 to 2025. For the full company profile with market capitalisation and key ratios, see 026040 market cap overview.
| Year | Net Assets | Operating Cash Flow | Cash Flow Conversion Efficiency | Change |
|---|---|---|---|---|
| 2025-12-31 | ₩45.41 Billion ≈ $30.78 Million |
₩-1.48 Billion ≈ $-1.00 Million |
-0.032x | -228.91% |
| 2024-12-31 | ₩40.34 Billion ≈ $27.34 Million |
₩1.02 Billion ≈ $689.06K |
0.025x | -29.86% |
| 2023-12-31 | ₩43.23 Billion ≈ $29.29 Million |
₩1.55 Billion ≈ $1.05 Million |
0.036x | -52.98% |
| 2022-12-31 | ₩46.55 Billion ≈ $31.54 Million |
₩3.56 Billion ≈ $2.41 Million |
0.076x | -15.61% |
| 2021-12-31 | ₩48.77 Billion ≈ $33.05 Million |
₩4.42 Billion ≈ $2.99 Million |
0.091x | +182.35% |
| 2020-12-31 | ₩30.93 Billion ≈ $20.96 Million |
₩-3.40 Billion ≈ $-2.30 Million |
-0.110x | -261.23% |
| 2019-12-31 | ₩45.31 Billion ≈ $30.70 Million |
₩-1.38 Billion ≈ $-934.73K |
-0.030x | -123.28% |
| 2018-12-31 | ₩71.45 Billion ≈ $48.42 Million |
₩9.34 Billion ≈ $6.33 Million |
0.131x | +79.51% |
| 2017-12-31 | ₩72.02 Billion ≈ $48.81 Million |
₩5.25 Billion ≈ $3.56 Million |
0.073x | -25.37% |
| 2016-12-31 | ₩79.38 Billion ≈ $53.79 Million |
₩7.75 Billion ≈ $5.25 Million |
0.098x | -34.63% |
| 2015-12-31 | ₩83.12 Billion ≈ $56.33 Million |
₩12.41 Billion ≈ $8.41 Million |
0.149x | +565.72% |
| 2014-12-31 | ₩75.93 Billion ≈ $51.46 Million |
₩1.70 Billion ≈ $1.15 Million |
0.022x | -81.90% |
| 2013-12-31 | ₩63.07 Billion ≈ $42.74 Million |
₩7.81 Billion ≈ $5.30 Million |
0.124x | -3.42% |
| 2012-12-31 | ₩54.93 Billion ≈ $37.23 Million |
₩7.05 Billion ≈ $4.78 Million |
0.128x | +2806.84% |
| 2011-12-31 | ₩45.86 Billion ≈ $31.08 Million |
₩202.36 Million ≈ $137.14K |
0.004x | -- |
About J.ESTINA Co.Ltd
J.ESTINA Co.,Ltd. produces and sells jewelry and handbags in South Korea. It provides fashion jewelry and handbag under the J.ESTINA brand; and watches under the ROMANSON. The company was formerly known as Romanson Co., Ltd. and changed its name to J.ESTINA Co.,Ltd. in May 2016. J.ESTINA Co.,Ltd. was founded in 1988 and is based in Seoul, South Korea.