Cosmo Chem (005420) — Cash Flow Quality Index
Latest as of December 2022:
-15.28x
Cosmo Chem (005420) has a Cash Flow Quality Index of -15.28x as of December 2022. Operating cash flow of ₩-16.85 Billion is below net income of ₩1.10 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore 005420 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-15.28x
Operating CF / Net Income
Operating Cash Flow
₩-16.85 Billion
KRW
Net Income
₩1.10 Billion
KRW
Data as of
Dec 2022
Most recent filing
Cosmo Chem Cash Flow Quality Index (2017–2022)
Historical Cash Flow Quality Index for Cosmo Chem across 3 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Cosmo Chem cash conversion from operations.
Annual Cash Flow Quality Index for Cosmo Chem (2017–2022)
Year-by-year earnings quality comparison for Cosmo Chem.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2022 | -0.13x | ₩-1.49 Billion | ₩11.24 Billion | ▼ -104.7% |
| 2021 | 2.79x | ₩30.39 Billion | ₩10.89 Billion | ▲ +287.5% |
| 2017 | -1.49x | ₩-34.93 Billion | ₩23.46 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.