Handok (002390) — Cash Flow Quality Index
Latest as of December 2025:
-2.03x
Handok (002390) has a Cash Flow Quality Index of -2.03x as of December 2025. Operating cash flow of ₩-16.13 Billion is below net income of ₩7.94 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore Handok debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-2.03x
Operating CF / Net Income
Operating Cash Flow
₩-16.13 Billion
KRW
Net Income
₩7.94 Billion
KRW
Data as of
Dec 2025
Most recent filing
Handok Cash Flow Quality Index (2011–2022)
Historical Cash Flow Quality Index for Handok across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Handok operating cash flow efficiency.
Annual Cash Flow Quality Index for Handok (2011–2022)
Year-by-year earnings quality comparison for Handok.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2022 | 2.86x | ₩30.52 Billion | ₩10.68 Billion | ▼ -13.0% |
| 2021 | 3.28x | ₩37.23 Billion | ₩11.34 Billion | ▲ +18.5% |
| 2020 | 2.77x | ₩24.34 Billion | ₩8.78 Billion | ▲ +256.3% |
| 2019 | 0.78x | ₩8.80 Billion | ₩11.31 Billion | ▼ -78.9% |
| 2018 | 3.69x | ₩29.46 Billion | ₩7.99 Billion | ▲ +164.3% |
| 2017 | 1.39x | ₩6.79 Billion | ₩4.87 Billion | ▼ -94.4% |
| 2014 | 24.82x | ₩36.56 Billion | ₩1.47 Billion | ▲ +3192.3% |
| 2013 | 0.75x | ₩9.28 Billion | ₩12.31 Billion | ▼ -64.6% |
| 2012 | 2.13x | ₩12.28 Billion | ₩5.77 Billion | ▼ -26.7% |
| 2011 | 2.90x | ₩48.08 Billion | ₩16.57 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.