Joong Ang Enervis Co. Ltd (000440) — Cash Flow Quality Index

Latest as of December 2025: -4.82x

Joong Ang Enervis Co. Ltd (000440) has a Cash Flow Quality Index of -4.82x as of December 2025. Operating cash flow of ₩-542.32 Million is below net income of ₩112.46 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can Joong Ang Enervis Co. Ltd service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-4.82x
Operating CF / Net Income

Operating Cash Flow

₩-542.32 Million
KRW

Net Income

₩112.46 Million
KRW

Data as of

Dec 2025
Most recent filing

Joong Ang Enervis Co. Ltd Cash Flow Quality Index (2014–2022)

Historical Cash Flow Quality Index for Joong Ang Enervis Co. Ltd across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Joong Ang Enervis Co. Ltd operating cash flow efficiency.

Annual Cash Flow Quality Index for Joong Ang Enervis Co. Ltd (2014–2022)

Year-by-year earnings quality comparison for Joong Ang Enervis Co. Ltd.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2022 4.60x ₩2.30 Billion ₩500.08 Million ▲ +126.5%
2021 -17.38x ₩-4.37 Billion ₩251.46 Million ▼ -13489.2%
2020 0.13x ₩2.49 Billion ₩19.20 Billion ▼ -91.9%
2019 1.60x ₩983.26 Million ₩615.33 Million ▼ -32.4%
2018 2.36x ₩2.10 Billion ₩889.99 Million ▲ +105.2%
2017 1.15x ₩1.84 Billion ₩1.60 Billion ▼ -64.6%
2016 3.25x ₩3.44 Billion ₩1.06 Billion ▼ -4.1%
2015 3.39x ₩4.01 Billion ₩1.18 Billion ▲ +28.6%
2014 2.64x ₩4.37 Billion ₩1.66 Billion ▲ +163.2%
2014 1.00x ₩2.64 Billion ₩2.63 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.