JS Corp (194370) — Cash Flow Quality Index
Latest as of September 2025:
2.33x
JS Corp (194370) has a Cash Flow Quality Index of 2.33x as of September 2025. Operating cash flow of ₩54.18 Billion exceeds net income of ₩23.22 Billion, indicating high earnings quality where cash backs reported profits. Explore JS Corp debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
2.33x
Operating CF / Net Income
Operating Cash Flow
₩54.18 Billion
KRW
Net Income
₩23.22 Billion
KRW
Data as of
Sep 2025
Most recent filing
JS Corp Cash Flow Quality Index (2014–2024)
Historical Cash Flow Quality Index for JS Corp across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of JS Corp.
Annual Cash Flow Quality Index for JS Corp (2014–2024)
Year-by-year earnings quality comparison for JS Corp.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 0.37x | ₩36.07 Billion | ₩97.43 Billion | ▼ -74.3% |
| 2023 | 1.44x | ₩95.76 Billion | ₩66.60 Billion | ▼ -25.0% |
| 2022 | 1.92x | ₩123.85 Billion | ₩64.60 Billion | ▲ +253.0% |
| 2021 | 0.54x | ₩26.22 Billion | ₩48.26 Billion | ▲ +122.7% |
| 2020 | -2.39x | ₩-5.65 Billion | ₩2.36 Billion | ▼ -194.9% |
| 2019 | 2.52x | ₩20.67 Billion | ₩8.21 Billion | ▲ +123.6% |
| 2018 | 1.13x | ₩6.60 Billion | ₩5.86 Billion | ▲ +1694.5% |
| 2017 | -0.07x | ₩-408.62 Million | ₩5.78 Billion | ▲ +88.4% |
| 2016 | -0.61x | ₩-6.42 Billion | ₩10.54 Billion | ▼ -166.4% |
| 2015 | 0.92x | ₩17.98 Billion | ₩19.61 Billion | ▲ +4.4% |
| 2014 | 0.88x | ₩16.57 Billion | ₩18.87 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.