SPECO Ltd (013810) — Cash Flow Quality Index
Latest as of March 2026:
-3.92x
SPECO Ltd (013810) has a Cash Flow Quality Index of -3.92x as of March 2026. Operating cash flow of ₩-2.36 Billion is below net income of ₩602.51 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 013810 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-3.92x
Operating CF / Net Income
Operating Cash Flow
₩-2.36 Billion
KRW
Net Income
₩602.51 Million
KRW
Data as of
Mar 2026
Most recent filing
SPECO Ltd Cash Flow Quality Index (2002–2022)
Historical Cash Flow Quality Index for SPECO Ltd across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 013810 cash flow metrics.
Annual Cash Flow Quality Index for SPECO Ltd (2002–2022)
Year-by-year earnings quality comparison for SPECO Ltd.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2022 | 11.34x | ₩8.57 Billion | ₩755.55 Million | ▲ +55.7% |
| 2021 | 7.28x | ₩12.64 Billion | ₩1.74 Billion | ▲ +1233.6% |
| 2020 | 0.55x | ₩4.97 Billion | ₩9.11 Billion | ▼ -31.6% |
| 2019 | 0.80x | ₩7.39 Billion | ₩9.26 Billion | ▼ -57.9% |
| 2016 | 1.90x | ₩8.08 Billion | ₩4.25 Billion | ▲ +128.7% |
| 2015 | 0.83x | ₩6.33 Billion | ₩7.62 Billion | ▼ -37.3% |
| 2014 | 1.32x | ₩3.19 Billion | ₩2.41 Billion | ▼ -13.3% |
| 2012 | 1.53x | ₩2.15 Billion | ₩1.41 Billion | ▼ -65.2% |
| 2008 | 4.39x | ₩5.94 Billion | ₩1.35 Billion | ▲ +381.1% |
| 2003 | 0.91x | ₩7.44 Billion | ₩8.16 Billion | ▼ -64.5% |
| 2002 | 2.57x | ₩20.10 Billion | ₩7.82 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.