Maniker (027740) — Cash Flow Quality Index
Latest as of December 2025:
-1.78x
Maniker (027740) has a Cash Flow Quality Index of -1.78x as of December 2025. Operating cash flow of ₩-2.50 Billion is below net income of ₩1.40 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore 027740 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-1.78x
Operating CF / Net Income
Operating Cash Flow
₩-2.50 Billion
KRW
Net Income
₩1.40 Billion
KRW
Data as of
Dec 2025
Most recent filing
Maniker Cash Flow Quality Index (2009–2022)
Historical Cash Flow Quality Index for Maniker across 4 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Maniker (027740) cash conversion ratio.
Annual Cash Flow Quality Index for Maniker (2009–2022)
Year-by-year earnings quality comparison for Maniker.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2022 | -4.69x | ₩-4.63 Billion | ₩986.61 Million | ▼ -181.6% |
| 2016 | 5.75x | ₩4.68 Billion | ₩813.23 Million | ▲ +493.9% |
| 2010 | 0.97x | ₩7.53 Billion | ₩7.78 Billion | ▼ -66.6% |
| 2009 | 2.90x | ₩19.14 Billion | ₩6.61 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.