PN Poong Nyun Co. Ltd (024940) — Cash Flow Quality Index
PN Poong Nyun Co. Ltd (024940) has a Cash Flow Quality Index of 0.24x as of March 2026. Operating cash flow of ₩186.71 Million is below net income of ₩777.73 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 024940 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
PN Poong Nyun Co. Ltd Cash Flow Quality Index (2012–2025)
Historical Cash Flow Quality Index for PN Poong Nyun Co. Ltd across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 024940 cash generation efficiency.
Annual Cash Flow Quality Index for PN Poong Nyun Co. Ltd (2012–2025)
Year-by-year earnings quality comparison for PN Poong Nyun Co. Ltd.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.23x | ₩3.53 Billion | ₩2.88 Billion | ▼ -66.4% |
| 2024 | 3.65x | ₩5.80 Billion | ₩1.59 Billion | ▲ +141.2% |
| 2023 | 1.52x | ₩3.29 Billion | ₩2.17 Billion | ▲ +694.4% |
| 2022 | -0.25x | ₩-452.16 Million | ₩1.77 Billion | ▼ -136.6% |
| 2021 | 0.70x | ₩1.47 Billion | ₩2.11 Billion | ▼ -64.0% |
| 2020 | 1.93x | ₩4.47 Billion | ₩2.31 Billion | ▲ +131.7% |
| 2019 | 0.83x | ₩4.53 Billion | ₩5.42 Billion | ▲ +161.0% |
| 2018 | -1.37x | ₩-1.64 Billion | ₩1.20 Billion | ▼ -596.0% |
| 2017 | 0.28x | ₩396.06 Million | ₩1.43 Billion | ▼ -82.2% |
| 2016 | 1.55x | ₩2.72 Billion | ₩1.75 Billion | ▼ -55.9% |
| 2015 | 3.52x | ₩4.64 Billion | ₩1.32 Billion | ▲ +25.2% |
| 2014 | 2.81x | ₩2.98 Billion | ₩1.06 Billion | ▲ +342.4% |
| 2012 | 0.63x | ₩480.78 Million | ₩757.60 Million | — |