Leaders Cosmetics Co. Ltd (016100) — Cash Flow Quality Index

Latest as of June 2024: 0.53x

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 Leaders Cosmetics Co. Ltd (016100) investment intensity to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

0.53x
Operating CF / Net Income

Operating Cash Flow

₩297.55 Million
KRW

Net Income

₩560.07 Million
KRW

Data as of

Jun 2024
Most recent filing

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. Check Leaders Cosmetics Co. Ltd (016100) tangible equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Leaders Cosmetics Co. Ltd (2014–2023)

Year-by-year earnings quality comparison for Leaders Cosmetics Co. Ltd. For live market cap and the full company financial profile, see 016100 market cap overview.

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
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.