CBI Co. Ltd (013720) — Cash Flow Quality Index
Latest as of September 2021:
-2.38x
CBI Co. Ltd (013720) has a Cash Flow Quality Index of -2.38x as of September 2021. Operating cash flow of ₩-1.81 Billion is below net income of ₩763.05 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can CBI Co. Ltd service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-2.38x
Operating CF / Net Income
Operating Cash Flow
₩-1.81 Billion
KRW
Net Income
₩763.05 Million
KRW
Data as of
Sep 2021
Most recent filing
CBI Co. Ltd Cash Flow Quality Index (2009–2019)
Historical Cash Flow Quality Index for CBI Co. Ltd across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see CBI Co. Ltd (013720) cash flow conversion.
Annual Cash Flow Quality Index for CBI Co. Ltd (2009–2019)
Year-by-year earnings quality comparison for CBI Co. Ltd.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2019 | 8.93x | ₩2.74 Billion | ₩306.97 Million | ▼ -31.5% |
| 2018 | 13.03x | ₩1.63 Billion | ₩124.82 Million | ▲ +204.3% |
| 2016 | 4.28x | ₩1.09 Billion | ₩254.69 Million | ▼ -44.4% |
| 2015 | 7.70x | ₩2.66 Billion | ₩345.53 Million | ▲ +39.3% |
| 2014 | 5.53x | ₩3.10 Billion | ₩560.48 Million | ▲ +302.0% |
| 2012 | 1.38x | ₩2.38 Billion | ₩1.73 Billion | ▲ +13.5% |
| 2011 | 1.21x | ₩3.42 Billion | ₩2.82 Billion | ▼ -52.7% |
| 2010 | 2.56x | ₩3.42 Billion | ₩1.34 Billion | ▼ -18.3% |
| 2009 | 3.14x | ₩1.10 Billion | ₩349.64 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.