Korea Refract (010040) — Cash Flow Quality Index
Korea Refract (010040) has a Cash Flow Quality Index of -2.17x as of September 2025. Operating cash flow of ₩-20.30 Billion is below net income of ₩9.37 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore Korea Refract operating cash flow efficiency to assess how effectively this company generates cash.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Korea Refract Cash Flow Quality Index (2010–2024)
Historical Cash Flow Quality Index for Korea Refract across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Korea Refract (010040) reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.
Annual Cash Flow Quality Index for Korea Refract (2010–2024)
Year-by-year earnings quality comparison for Korea Refract. For live market cap and the full company financial profile, see 010040 market cap.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 3.34x | ₩18.40 Billion | ₩5.51 Billion | ▼ -58.4% |
| 2022 | 8.04x | ₩6.51 Billion | ₩809.21 Million | ▲ +182.8% |
| 2021 | 2.84x | ₩16.16 Billion | ₩5.68 Billion | ▲ +53.6% |
| 2020 | 1.85x | ₩2.73 Billion | ₩1.48 Billion | ▲ +28.2% |
| 2019 | 1.44x | ₩6.19 Billion | ₩4.29 Billion | ▼ -53.7% |
| 2018 | 3.12x | ₩22.32 Billion | ₩7.15 Billion | ▲ +547.3% |
| 2017 | -0.70x | ₩-8.13 Billion | ₩11.64 Billion | ▼ -149.9% |
| 2016 | 1.40x | ₩8.01 Billion | ₩5.73 Billion | ▼ -57.7% |
| 2011 | 3.30x | ₩43.24 Billion | ₩13.10 Billion | ▼ -64.6% |
| 2010 | 9.34x | ₩43.24 Billion | ₩4.63 Billion | — |