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 cash flow conversion of PN Poong Nyun Co. Ltd to assess how effectively this company generates cash.
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 PN Poong Nyun Co. Ltd cash flow reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.
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 market cap of 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 | — |