Kss Line (044450) — Cash Flow Quality Index

Latest as of March 2026: 0.44x

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 cash flow to debt ratio of Kss Line to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.44x
Operating CF / Net Income

Operating Cash Flow

₩27.88 Billion
KRW

Net Income

₩63.51 Billion
KRW

Data as of

Mar 2026
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. For the full cash flow conversion analysis, see Kss Line (044450) cash flow conversion.

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

Year-by-year earnings quality comparison for Kss Line.

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.