Kss Line (044450) — Cash Flow Quality Index
Kss Line (044450) has a Cash Flow Quality Index of 0.44x as of March 2026. Operating cash flow of ₩27.88 Billion is below net income of ₩63.51 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore how efficiently does Kss Line generate cash to assess how effectively this company generates cash.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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 044450 capex plus investments ratio to assess the company's total reinvestment commitment from operating cash flow.
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 how much is Kss Line worth.
| 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 | — |