Kss Line Cash Flow Quality Index

Latest as of June 2026: 2.79x

Kss Line 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. See Kss Line financial flexibility index to measure the company's free cash flow as a share of total liabilities.

Cash Flow Quality Index

2.79x
Operating CF / Net Income

Operating Cash Flow

₩47.41 Billion
KRW

Net Income

₩17.01 Billion
KRW

Data as of

Jun 2026
Most recent filing

Cash Flow Quality Index of Kss Line (2011–2025)

Cash flow quality index of Kss Line from 2011 to 2025. Historical Cash Flow Quality Index for Kss Line across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore Kss Line (044450) cash flow to debt to assess how comfortably operating cash covers total debt obligations.

Kss Line Cash Flow Quality Index by Year (2011–2025)

Kss Line cash flow quality index by year from 2011 to 2025. Year-by-year earnings quality comparison for Kss Line. For the full cash flow conversion analysis, see cash flow conversion of 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.