SeAH Bestee (001430) — Cash Flow Quality Index
Latest as of March 2026:
2.37x
SeAH Bestee (001430) has a Cash Flow Quality Index of 2.37x as of March 2026. Operating cash flow of ₩50.59 Billion exceeds net income of ₩21.38 Billion, indicating high earnings quality where cash backs reported profits. Explore 001430 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
2.37x
Operating CF / Net Income
Operating Cash Flow
₩50.59 Billion
KRW
Net Income
₩21.38 Billion
KRW
Data as of
Mar 2026
Most recent filing
SeAH Bestee Cash Flow Quality Index (2012–2025)
Historical Cash Flow Quality Index for SeAH Bestee across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of SeAH Bestee.
Annual Cash Flow Quality Index for SeAH Bestee (2012–2025)
Year-by-year earnings quality comparison for SeAH Bestee.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 2.02x | ₩113.48 Billion | ₩56.20 Billion | ▼ -87.2% |
| 2024 | 15.71x | ₩318.01 Billion | ₩20.24 Billion | ▲ +770.9% |
| 2023 | 1.80x | ₩229.77 Billion | ₩127.34 Billion | ▲ +500.7% |
| 2022 | 0.30x | ₩32.90 Billion | ₩109.52 Billion | ▼ -35.7% |
| 2021 | 0.47x | ₩83.08 Billion | ₩177.74 Billion | ▼ -97.5% |
| 2019 | 18.79x | ₩323.40 Billion | ₩17.21 Billion | ▲ +348.2% |
| 2018 | 4.19x | ₩88.02 Billion | ₩20.99 Billion | ▲ +139.4% |
| 2017 | 1.75x | ₩221.91 Billion | ₩126.70 Billion | ▼ -39.1% |
| 2016 | 2.88x | ₩255.23 Billion | ₩88.70 Billion | ▲ +22.8% |
| 2015 | 2.34x | ₩353.71 Billion | ₩150.91 Billion | ▲ +18.3% |
| 2014 | 1.98x | ₩245.18 Billion | ₩123.69 Billion | ▲ +63.6% |
| 2012 | 1.21x | ₩144.44 Billion | ₩119.18 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.