Seah Spe Steel (019440) — Cash Flow Quality Index

Latest as of September 2025: 1.81x

Seah Spe Steel (019440) has a Cash Flow Quality Index of 1.81x as of September 2025. Operating cash flow of ₩13.19 Billion exceeds net income of ₩7.30 Billion, indicating high earnings quality where cash backs reported profits. Explore 019440 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.81x
Operating CF / Net Income

Operating Cash Flow

₩13.19 Billion
KRW

Net Income

₩7.30 Billion
KRW

Data as of

Sep 2025
Most recent filing

Seah Spe Steel Cash Flow Quality Index (2012–2024)

Historical Cash Flow Quality Index for Seah Spe Steel across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 019440 cash generation efficiency.

Annual Cash Flow Quality Index for Seah Spe Steel (2012–2024)

Year-by-year earnings quality comparison for Seah Spe Steel.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2024 3.39x ₩37.18 Billion ₩10.97 Billion ▲ +3319.5%
2022 -0.11x ₩-1.92 Billion ₩18.24 Billion ▲ +89.7%
2021 -1.02x ₩-26.68 Billion ₩26.12 Billion ▼ -179.6%
2019 1.28x ₩14.09 Billion ₩10.97 Billion ▼ -60.0%
2018 3.21x ₩35.79 Billion ₩11.16 Billion ▲ +2543.5%
2017 0.12x ₩2.88 Billion ₩23.71 Billion ▼ -95.5%
2016 2.67x ₩62.96 Billion ₩23.61 Billion ▼ -26.3%
2015 3.62x ₩70.06 Billion ₩19.37 Billion ▲ +263.4%
2014 1.00x ₩32.02 Billion ₩32.16 Billion ▼ -40.2%
2013 1.66x ₩54.90 Billion ₩33.01 Billion ▲ +113.9%
2012 0.78x ₩16.38 Billion ₩21.06 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.