Rifa Ind (000760) — Cash Flow Quality Index
Latest as of March 2026:
0.78x
Rifa Ind (000760) has a Cash Flow Quality Index of 0.78x as of March 2026. Operating cash flow of ₩392.43 Million is below net income of ₩505.29 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Rifa Ind cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
0.78x
Operating CF / Net Income
Operating Cash Flow
₩392.43 Million
KRW
Net Income
₩505.29 Million
KRW
Data as of
Mar 2026
Most recent filing
Rifa Ind Cash Flow Quality Index (2012–2022)
Historical Cash Flow Quality Index for Rifa Ind across 5 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Rifa Ind (000760) cash flow conversion.
Annual Cash Flow Quality Index for Rifa Ind (2012–2022)
Year-by-year earnings quality comparison for Rifa Ind.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2022 | -6.50x | ₩-4.98 Billion | ₩765.65 Million | ▼ -4032.3% |
| 2021 | -0.16x | ₩-7.41 Billion | ₩47.09 Billion | ▼ -101.6% |
| 2016 | 9.72x | ₩2.61 Billion | ₩268.28 Million | ▲ +923.4% |
| 2014 | -1.18x | ₩-8.46 Billion | ₩7.17 Billion | ▼ -147.4% |
| 2012 | 2.49x | ₩2.61 Billion | ₩1.05 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.