Poongsan (103140) — Cash Flow Quality Index

Latest as of September 2025: 1.33x

Poongsan (103140) has a Cash Flow Quality Index of 1.33x as of September 2025. Operating cash flow of ₩43.42 Billion exceeds net income of ₩32.58 Billion, indicating high earnings quality where cash backs reported profits. Explore 103140 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.33x
Operating CF / Net Income

Operating Cash Flow

₩43.42 Billion
KRW

Net Income

₩32.58 Billion
KRW

Data as of

Sep 2025
Most recent filing

Poongsan Cash Flow Quality Index (2010–2024)

Historical Cash Flow Quality Index for Poongsan across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 103140 cash generation efficiency.

Annual Cash Flow Quality Index for Poongsan (2010–2024)

Year-by-year earnings quality comparison for Poongsan.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2024 0.17x ₩39.90 Billion ₩236.01 Billion ▼ -96.1%
2023 4.38x ₩696.18 Billion ₩158.90 Billion ▲ +387.4%
2022 0.90x ₩164.62 Billion ₩183.12 Billion ▲ +7907.9%
2021 -0.01x ₩-2.67 Billion ₩231.74 Billion ▼ -100.7%
2020 1.75x ₩125.72 Billion ₩71.90 Billion ▼ -85.9%
2019 12.40x ₩218.53 Billion ₩17.62 Billion ▲ +641.7%
2018 1.67x ₩103.67 Billion ₩61.99 Billion ▲ +60.2%
2017 1.04x ₩157.13 Billion ₩150.56 Billion ▼ -44.8%
2016 1.89x ₩260.31 Billion ₩137.59 Billion ▼ -72.6%
2015 6.91x ₩356.53 Billion ₩51.58 Billion ▲ +1341.6%
2014 0.48x ₩35.29 Billion ₩73.60 Billion ▼ -61.3%
2013 1.24x ₩74.89 Billion ₩60.38 Billion ▼ -49.1%
2012 2.44x ₩150.11 Billion ₩61.61 Billion ▲ +994.3%
2011 0.22x ₩9.06 Billion ₩40.68 Billion ▼ -50.1%
2010 0.45x ₩66.58 Billion ₩149.20 Billion —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.