Namyang Dairy (003920) — Cash Flow Quality Index
Namyang Dairy (003920) has a Cash Flow Quality Index of 3.03x as of September 2025. Operating cash flow of ₩6.28 Billion exceeds net income of ₩2.07 Billion, indicating high earnings quality where cash backs reported profits. Explore Namyang Dairy (003920) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Namyang Dairy Cash Flow Quality Index (2014–2024)
Historical Cash Flow Quality Index for Namyang Dairy across 7 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Namyang Dairy.
Annual Cash Flow Quality Index for Namyang Dairy (2014–2024)
Year-by-year earnings quality comparison for Namyang Dairy.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 139.10x | ₩34.77 Billion | ₩249.98 Million | ▲ +36792.9% |
| 2019 | -0.38x | ₩-11.08 Billion | ₩29.23 Billion | ▼ -101.8% |
| 2018 | 21.12x | ₩42.56 Billion | ₩2.02 Billion | ▲ +780.2% |
| 2017 | 2.40x | ₩12.05 Billion | ₩5.02 Billion | ▼ -26.3% |
| 2016 | 3.25x | ₩120.98 Billion | ₩37.18 Billion | ▲ +57.0% |
| 2015 | 2.07x | ₩55.27 Billion | ₩26.66 Billion | ▲ +100.7% |
| 2014 | -303.07x | ₩-49.79 Billion | ₩164.30 Million | — |