PN Poong Nyun Co. Ltd (024940) — Cash Flow Quality Index
PN Poong Nyun Co. Ltd (024940) has a Cash Flow Quality Index of 11.30x as of December 2025. Operating cash flow of ₩2.73 Billion exceeds net income of ₩242.09 Million, indicating high earnings quality where cash backs reported profits. Explore long-term investment intensity of PN Poong Nyun Co. Ltd to see how much of total assets are deployed in long-term investments.
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. Check 024940 goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
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. For live market cap and the full company financial profile, see 024940 market cap.
| 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 | — |