Lotte Chilsung Beverage (005300) — Cash Flow Quality Index

Latest as of March 2026: 2.77x

Lotte Chilsung Beverage (005300) has a Cash Flow Quality Index of 2.77x as of March 2026. Operating cash flow of ₩67.63 Billion exceeds net income of ₩24.40 Billion, indicating high earnings quality where cash backs reported profits. Explore 005300 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

2.77x
Operating CF / Net Income

Operating Cash Flow

₩67.63 Billion
KRW

Net Income

₩24.40 Billion
KRW

Data as of

Mar 2026
Most recent filing

Lotte Chilsung Beverage Cash Flow Quality Index (2006–2025)

Historical Cash Flow Quality Index for Lotte Chilsung Beverage across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Lotte Chilsung Beverage cash conversion from operations.

Annual Cash Flow Quality Index for Lotte Chilsung Beverage (2006–2025)

Year-by-year earnings quality comparison for Lotte Chilsung Beverage.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2025 7.49x ₩353.62 Billion ₩47.23 Billion ▲ +36.1%
2024 5.50x ₩325.22 Billion ₩59.10 Billion ▲ +240.9%
2023 1.61x ₩267.74 Billion ₩165.89 Billion ▼ -22.8%
2022 2.09x ₩268.33 Billion ₩128.41 Billion ▼ -11.8%
2021 2.37x ₩321.10 Billion ₩135.52 Billion ▲ +120.5%
2017 1.07x ₩144.69 Billion ₩134.63 Billion ▼ -61.0%
2016 2.75x ₩190.93 Billion ₩69.32 Billion ▼ -0.3%
2015 2.76x ₩275.10 Billion ₩99.62 Billion ▼ -67.6%
2014 8.53x ₩145.05 Billion ₩17.01 Billion ▲ +252.2%
2013 2.42x ₩222.75 Billion ₩92.01 Billion ▲ +43.2%
2012 1.69x ₩127.87 Billion ₩75.65 Billion ▼ -42.6%
2011 2.94x ₩206.02 Billion ₩69.99 Billion ▼ -35.0%
2010 4.53x ₩151.55 Billion ₩33.47 Billion ▼ -64.3%
2009 12.67x ₩102.42 Billion ₩8.08 Billion ▲ +542.1%
2008 1.97x ₩104.31 Billion ₩52.86 Billion ▲ +9.7%
2007 1.80x ₩106.12 Billion ₩58.97 Billion ▼ -24.2%
2006 2.37x ₩170.13 Billion ₩71.70 Billion —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.