Hyungji Elite (093240) — Cash Flow Quality Index
Hyungji Elite (093240) has a Cash Flow Quality Index of -40.17x as of December 2025. Operating cash flow of ₩-3.72 Billion is below net income of ₩92.47 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can Hyungji Elite 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
Hyungji Elite Cash Flow Quality Index (2014–2024)
Historical Cash Flow Quality Index for Hyungji Elite across 5 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Hyungji Elite operating cash flow efficiency.
Annual Cash Flow Quality Index for Hyungji Elite (2014–2024)
Year-by-year earnings quality comparison for Hyungji Elite.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 0.49x | ₩3.15 Billion | ₩6.37 Billion | ▲ +108.2% |
| 2023 | -6.01x | ₩-12.00 Billion | ₩2.00 Billion | ▼ -559.3% |
| 2022 | 1.31x | ₩10.58 Billion | ₩8.09 Billion | ▲ +208.6% |
| 2015 | -1.20x | ₩-28.31 Billion | ₩23.51 Billion | ▼ -354.6% |
| 2014 | 0.47x | ₩1.18 Billion | ₩2.51 Billion | — |