Bo Lak (002760) — Cash Flow Quality Index
Latest as of March 2026:
-1.13x
Bo Lak (002760) has a Cash Flow Quality Index of -1.13x as of March 2026. Operating cash flow of ₩-611.46 Million is below net income of ₩542.94 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Bo Lak debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-1.13x
Operating CF / Net Income
Operating Cash Flow
₩-611.46 Million
KRW
Net Income
₩542.94 Million
KRW
Data as of
Mar 2026
Most recent filing
Bo Lak Cash Flow Quality Index (2013–2025)
Historical Cash Flow Quality Index for Bo Lak across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see how efficiently does Bo Lak generate cash.
Annual Cash Flow Quality Index for Bo Lak (2013–2025)
Year-by-year earnings quality comparison for Bo Lak.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 3.06x | ₩7.17 Billion | ₩2.34 Billion | ▲ +72.5% |
| 2023 | 1.78x | ₩1.52 Billion | ₩857.81 Million | ▲ +113.8% |
| 2022 | 0.83x | ₩2.55 Billion | ₩3.07 Billion | ▲ +19.5% |
| 2021 | 0.69x | ₩1.18 Billion | ₩1.69 Billion | ▼ -86.5% |
| 2020 | 5.15x | ₩2.03 Billion | ₩394.51 Million | ▲ +128.1% |
| 2019 | 2.26x | ₩1.46 Billion | ₩648.53 Million | ▼ -26.2% |
| 2018 | 3.06x | ₩3.38 Billion | ₩1.11 Billion | ▲ +436.3% |
| 2017 | 0.57x | ₩705.78 Million | ₩1.24 Billion | ▼ -68.3% |
| 2016 | 1.80x | ₩5.45 Billion | ₩3.03 Billion | ▲ +3.0% |
| 2014 | 1.75x | ₩3.63 Billion | ₩2.08 Billion | ▼ -36.9% |
| 2013 | 2.77x | ₩1.99 Billion | ₩719.94 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.