Leaders Cosmetics Co. Ltd (016100) — Cash Flow Quality Index
Leaders Cosmetics Co. Ltd (016100) has a Cash Flow Quality Index of 0.53x as of June 2024. Operating cash flow of ₩297.55 Million is below net income of ₩560.07 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 016100 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Leaders Cosmetics Co. Ltd Cash Flow Quality Index (2014–2023)
Historical Cash Flow Quality Index for Leaders Cosmetics Co. Ltd across 5 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 016100 operating cash flow.
Annual Cash Flow Quality Index for Leaders Cosmetics Co. Ltd (2014–2023)
Year-by-year earnings quality comparison for Leaders Cosmetics Co. Ltd.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | -32.42x | ₩-5.62 Billion | ₩173.30 Million | ▼ -13981.1% |
| 2020 | -0.23x | ₩-5.22 Billion | ₩22.68 Billion | ▼ -104.0% |
| 2016 | 5.80x | ₩26.97 Billion | ₩4.65 Billion | ▲ +1679.4% |
| 2015 | -0.37x | ₩-5.54 Billion | ₩15.07 Billion | ▼ -120.1% |
| 2014 | 1.83x | ₩28.46 Billion | ₩15.54 Billion | — |