Lotte Tour Dev (032350) — Cash Flow Quality Index

Latest as of December 2025: -0.23x

Lotte Tour Dev (032350) has a Cash Flow Quality Index of -0.23x as of December 2025. Operating cash flow of ₩-8.93 Billion is below net income of ₩38.89 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore Lotte Tour Dev debt service capacity to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-0.23x
Operating CF / Net Income

Operating Cash Flow

₩-8.93 Billion
KRW

Net Income

₩38.89 Billion
KRW

Data as of

Dec 2025
Most recent filing

Lotte Tour Dev Cash Flow Quality Index (2014–2025)

Historical Cash Flow Quality Index for Lotte Tour Dev across 4 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see how efficiently does Lotte Tour Dev generate cash.

Annual Cash Flow Quality Index for Lotte Tour Dev (2014–2025)

Year-by-year earnings quality comparison for Lotte Tour Dev.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2025 3.61x ₩100.09 Billion ₩27.76 Billion ▲ +85.7%
2017 1.94x ₩6.49 Billion ₩3.34 Billion ▼ -4.6%
2016 2.03x ₩3.12 Billion ₩1.53 Billion ▲ +65.4%
2014 1.23x ₩953.52 Million ₩775.29 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.