Kss Line (044450) — Cash Flow Quality Index

Latest as of December 2025: 2.91x

Kss Line (044450) has a Cash Flow Quality Index of 2.91x as of December 2025. Operating cash flow of ₩39.31 Billion exceeds net income of ₩13.52 Billion, indicating high earnings quality where cash backs reported profits. Explore Kss Line long-term investment allocation to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

2.91x
Operating CF / Net Income

Operating Cash Flow

₩39.31 Billion
KRW

Net Income

₩13.52 Billion
KRW

Data as of

Dec 2025
Most recent filing

Kss Line Cash Flow Quality Index (2011–2025)

Historical Cash Flow Quality Index for Kss Line across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check tangible net worth ratio of Kss Line to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Kss Line (2011–2025)

Year-by-year earnings quality comparison for Kss Line. For live market cap and the full company financial profile, see Kss Line stock valuation.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2025 4.23x ₩154.68 Billion ₩36.56 Billion ▲ +103.6%
2024 2.08x ₩119.29 Billion ₩57.41 Billion ▼ -66.9%
2023 6.27x ₩106.90 Billion ₩17.04 Billion ▲ +153.2%
2022 2.48x ₩112.62 Billion ₩45.47 Billion ▲ +38.5%
2021 1.79x ₩100.25 Billion ₩56.07 Billion ▼ -67.4%
2020 5.49x ₩72.02 Billion ₩13.13 Billion ▲ +54.6%
2019 3.55x ₩82.40 Billion ₩23.21 Billion ▼ -10.5%
2018 3.96x ₩82.55 Billion ₩20.82 Billion ▲ +33.8%
2017 2.96x ₩76.11 Billion ₩25.69 Billion ▼ -28.6%
2016 4.15x ₩54.96 Billion ₩13.24 Billion ▲ +78.0%
2015 2.33x ₩53.98 Billion ₩23.15 Billion ▲ +24.6%
2014 1.87x ₩39.34 Billion ₩21.03 Billion ▲ +45.1%
2013 1.29x ₩34.00 Billion ₩26.38 Billion ▼ -40.9%
2012 2.18x ₩28.02 Billion ₩12.85 Billion ▲ +440.7%
2011 0.40x ₩9.73 Billion ₩24.13 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.