Pan Ocean Co Ltd (028670) — Cash Flow Quality Index

Latest as of June 2026: 1.72x

Pan Ocean Co Ltd (028670) has a Cash Flow Quality Index of 1.72x as of June 2026. Operating cash flow of ₩236.85 Billion exceeds net income of ₩137.45 Billion, indicating high earnings quality where cash backs reported profits. Explore 028670 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.72x
Operating CF / Net Income

Operating Cash Flow

₩236.85 Billion
KRW

Net Income

₩137.45 Billion
KRW

Data as of

Jun 2026
Most recent filing

Pan Ocean Co Ltd Cash Flow Quality Index (2007–2025)

Historical Cash Flow Quality Index for Pan Ocean Co Ltd across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Pan Ocean Co Ltd cash conversion from operations.

Annual Cash Flow Quality Index for Pan Ocean Co Ltd (2007–2025)

Year-by-year earnings quality comparison for Pan Ocean Co Ltd.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2025 2.33x ₩702.65 Billion ₩301.41 Billion ▼ -7.6%
2024 2.52x ₩676.17 Billion ₩268.14 Billion ▼ -17.7%
2023 3.06x ₩750.79 Billion ₩245.04 Billion ▲ +47.1%
2022 2.08x ₩1.41 Trillion ₩677.08 Billion ▲ +49.1%
2021 1.40x ₩767.69 Billion ₩549.30 Billion ▲ +31711.7%
2020 0.00x ₩398.56 Million ₩90.72 Billion ▼ -99.8%
2019 2.67x ₩347.31 Million ₩130.32 Million ▲ +51.5%
2018 1.76x ₩243.66 Million ₩138.53 Million ▼ -3.8%
2017 1.83x ₩231.29 Million ₩126.48 Million ▲ +82452.0%
2016 0.00x ₩216.83 Million ₩97.88 Billion ▼ -100.0%
2015 7.73x ₩263.50 Million ₩34.09 Million ▲ +1468.8%
2014 0.49x ₩387.39 Billion ₩786.15 Billion ▲ +55.7%
2010 0.32x ₩24.81 Billion ₩78.40 Billion ▼ -71.8%
2008 1.12x ₩586.98 Billion ₩523.00 Billion ▼ -4.3%
2007 1.17x ₩501.71 Billion ₩427.99 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.