Ilsung Pharm (003120) — Cash Flow Quality Index

Latest as of March 2026: -0.46x

Ilsung Pharm (003120) has a Cash Flow Quality Index of -0.46x as of March 2026. Operating cash flow of ₩-731.20 Million is below net income of ₩1.58 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore 003120 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-0.46x
Operating CF / Net Income

Operating Cash Flow

₩-731.20 Million
KRW

Net Income

₩1.58 Billion
KRW

Data as of

Mar 2026
Most recent filing

Ilsung Pharm Cash Flow Quality Index (2013–2025)

Historical Cash Flow Quality Index for Ilsung Pharm across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Ilsung Pharm (003120) cash flow conversion.

Annual Cash Flow Quality Index for Ilsung Pharm (2013–2025)

Year-by-year earnings quality comparison for Ilsung Pharm.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2025 3.33x ₩3.88 Billion ₩1.17 Billion ▲ +1124.3%
2024 -0.33x ₩-4.26 Billion ₩13.09 Billion ▲ +12.2%
2022 -0.37x ₩-38.97 Billion ₩105.24 Billion ▼ -176.6%
2020 0.48x ₩1.56 Billion ₩3.22 Billion ▼ -26.0%
2019 0.65x ₩4.39 Billion ₩6.72 Billion ▼ -87.3%
2018 5.12x ₩15.09 Billion ₩2.95 Billion ▲ +32.6%
2017 3.86x ₩10.16 Billion ₩2.63 Billion ▲ +137.6%
2016 -10.28x ₩-31.01 Billion ₩3.02 Billion ▼ -16919.6%
2015 0.06x ₩6.04 Billion ₩98.85 Billion ▼ -94.1%
2014 1.04x ₩4.19 Billion ₩4.03 Billion ▲ +63.2%
2013 0.64x ₩5.06 Billion ₩7.96 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.