Kss Line (044450) — Cash Flow Quality Index
Kss Line (044450) has a Cash Flow Quality Index of 2.79x as of June 2026. Operating cash flow of ₩47.41 Billion exceeds net income of ₩17.01 Billion, indicating high earnings quality where cash backs reported profits. Explore how well can Kss Line service its debt to assess how comfortably operating cash covers total debt obligations.
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. See debt-free asset ratio of Kss Line to measure how much of total assets are equity-financed.
Annual Cash Flow Quality Index for Kss Line (2011–2025)
Year-by-year earnings quality comparison for Kss Line. For the full cash flow conversion analysis, see 044450 cash generation efficiency.
| 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 | — |