TOPMATERIAL LTD (360070) - Cash Flow Conversion Efficiency

Latest as of March 2026: 0.013x

Based on the latest financial reports, TOPMATERIAL LTD (360070) has a cash flow conversion efficiency ratio of 0.013x 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 (₩1.37 Billion ≈ $930.73K USD) by net assets (₩108.91 Billion ≈ $73.81 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 TOPMATERIAL LTD balance sheet quality to measure how much of total assets are equity-financed.

TOPMATERIAL LTD - Cash Flow Conversion Efficiency Trend (2021–2025)

This chart illustrates how TOPMATERIAL LTD's cash flow conversion efficiency has evolved over time, based on yearly financial data. Check TOPMATERIAL LTD cash flow quality index to evaluate the quality of earnings relative to operating cash generation.

TOPMATERIAL LTD Competitors by Cash Flow Conversion Efficiency

The table below lists competitors of TOPMATERIAL LTD ranked by their cash flow conversion efficiency.

Company	Cash Flow Conversion Efficiency
Milux Corporation Bhd KLSE:7935	-0.257x
Chian Hsing Forging Industrial Co Ltd TWO:4528	0.041x
ENERGY S.P.A. F:S2I	N/A
Plan Optik AG F:P4O	0.027x
Entropy Neurodynamics Limited AU:ENP	-0.327x
Rosebank Industries PLC LSE:ROSE	0.000x
BioRem Inc. V:BRM	-0.074x
SINCLAIRS HOTELS ORD (BSE) NSE:SINCLAIR	N/A

Annual Cash Flow Conversion Efficiency for TOPMATERIAL LTD (2021–2025)

The table below shows the annual cash flow conversion efficiency of TOPMATERIAL LTD from 2021 to 2025. For the full company profile with market capitalisation and key ratios, see 360070 market cap overview.

Year	Net Assets	Operating Cash Flow	Cash Flow Conversion Efficiency	Change
2025-09-30	₩109.30 Billion ≈ $74.07 Million	₩782.19 Million ≈ $530.08K	0.007x	+103.40%
2024-09-30	₩141.20 Billion ≈ $95.69 Million	₩-29.73 Billion ≈ $-20.15 Million	-0.211x	-82.49%
2023-09-30	₩155.59 Billion ≈ $105.44 Million	₩-17.95 Billion ≈ $-12.17 Million	-0.115x	-180.93%
2022-09-30	₩96.33 Billion ≈ $65.28 Million	₩13.74 Billion ≈ $9.31 Million	0.143x	+17.02%
2021-09-30	₩26.20 Billion ≈ $17.76 Million	₩3.19 Billion ≈ $2.16 Million	0.122x	--

About TOPMATERIAL LTD

KQ:360070 Korea Auto Parts

Market Cap

$40.42 Million

₩59.64 Billion KRW

Market Cap Rank

#22644 Global

#1426 in Korea

Share Price

₩7450.00

Change (1 day)

+8.60%

52-Week Range

₩6630.00 - ₩27800.00

All Time High

₩89200.00