Amorepacific Group (002795) — Cash Flow Quality Index

Latest as of September 2025: -0.63x

Amorepacific Group (002795) has a Cash Flow Quality Index of -0.63x as of September 2025. Operating cash flow of ₩-23.62 Billion is below net income of ₩37.32 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore 002795 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-0.63x
Operating CF / Net Income

Operating Cash Flow

₩-23.62 Billion
KRW

Net Income

₩37.32 Billion
KRW

Data as of

Sep 2025
Most recent filing

Amorepacific Group Cash Flow Quality Index (2014–2024)

Historical Cash Flow Quality Index for Amorepacific Group across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see how efficiently does Amorepacific Group generate cash.

Annual Cash Flow Quality Index for Amorepacific Group (2014–2024)

Year-by-year earnings quality comparison for Amorepacific Group.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2024 1.53x ₩385.42 Billion ₩252.03 Billion ▼ -7.8%
2023 1.66x ₩389.47 Billion ₩234.71 Billion ▼ -43.7%
2022 2.95x ₩183.45 Billion ₩62.20 Billion ▼ -30.4%
2021 4.24x ₩762.59 Billion ₩180.00 Billion ▼ -93.4%
2020 64.16x ₩666.04 Billion ₩10.38 Billion ▲ +933.4%
2019 6.21x ₩830.25 Billion ₩133.73 Billion ▲ +20.9%
2018 5.14x ₩730.65 Billion ₩142.29 Billion ▲ +76.4%
2017 2.91x ₩589.75 Billion ₩202.61 Billion ▲ +13.7%
2016 2.56x ₩876.72 Billion ₩342.39 Billion ▼ -9.5%
2015 2.83x ₩736.52 Billion ₩260.44 Billion ▼ -9.0%
2014 3.11x ₩691.39 Billion ₩222.36 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.