Seoul Pharma Co. Ltd (018680) — Cash Flow Quality Index

Latest as of September 2025: -1.01x

Seoul Pharma Co. Ltd (018680) has a Cash Flow Quality Index of -1.01x as of September 2025. Operating cash flow of ₩-2.66 Billion is below net income of ₩2.62 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore Seoul Pharma Co. Ltd debt service capacity to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-1.01x
Operating CF / Net Income

Operating Cash Flow

₩-2.66 Billion
KRW

Net Income

₩2.62 Billion
KRW

Data as of

Sep 2025
Most recent filing

Seoul Pharma Co. Ltd Cash Flow Quality Index (2008–2024)

Historical Cash Flow Quality Index for Seoul Pharma Co. Ltd across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Seoul Pharma Co. Ltd.

Annual Cash Flow Quality Index for Seoul Pharma Co. Ltd (2008–2024)

Year-by-year earnings quality comparison for Seoul Pharma Co. Ltd.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2024 -1.77x ₩-3.01 Billion ₩1.70 Billion ▼ -218.3%
2023 1.50x ₩5.26 Billion ₩3.52 Billion ▲ +1736.4%
2022 -0.09x ₩-78.21 Million ₩855.09 Million ▼ -100.7%
2019 12.40x ₩2.93 Billion ₩236.21 Million ▲ +1060.9%
2017 -1.29x ₩-1.14 Billion ₩881.45 Million ▲ +44.2%
2016 -2.31x ₩-1.89 Billion ₩816.80 Million ▼ -236.5%
2013 -0.69x ₩-425.00 Million ₩618.00 Million ▼ -138.1%
2012 1.81x ₩9.22 Billion ₩5.10 Billion ▼ -50.4%
2011 3.64x ₩4.86 Billion ₩1.33 Billion ▲ +248.5%
2009 1.05x ₩1.23 Billion ₩1.18 Billion ▲ +175.0%
2008 -1.39x ₩-755.68 Million ₩542.04 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.