J.ESTINA Co.Ltd Cash Flow Quality Index
J.ESTINA Co.Ltd cash flow quality index. J.ESTINA Co.Ltd (026040) has a Cash Flow Quality Index of 0.90x as of June 2026. Operating cash flow of ₩6.23 Billion is below net income of ₩6.91 Billion, suggesting accrual-heavy earnings not yet converted to cash. See 026040 financial flexibility score to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of J.ESTINA Co.Ltd (2011–2025)
Cash flow quality index of J.ESTINA Co.Ltd from 2011 to 2025. Historical Cash Flow Quality Index for J.ESTINA Co.Ltd across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore how well can J.ESTINA Co.Ltd service its debt to assess how comfortably operating cash covers total debt obligations.
J.ESTINA Co.Ltd Cash Flow Quality Index by Year (2011–2025)
J.ESTINA Co.Ltd cash flow quality index by year from 2011 to 2025. Year-by-year earnings quality comparison for J.ESTINA Co.Ltd. For the full cash flow conversion analysis, see J.ESTINA Co.Ltd (026040) cash conversion ratio.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -0.81x | ₩-1.48 Billion | ₩1.83 Billion | ▼ -141.2% |
| 2023 | 1.96x | ₩1.55 Billion | ₩792.21 Million | ▼ -27.9% |
| 2022 | 2.72x | ₩3.56 Billion | ₩1.31 Billion | ▲ +984.9% |
| 2021 | 0.25x | ₩4.42 Billion | ₩17.62 Billion | ▼ -99.3% |
| 2018 | 38.36x | ₩9.34 Billion | ₩243.54 Million | ▲ +1595.3% |
| 2016 | 2.26x | ₩7.75 Billion | ₩3.42 Billion | ▼ -41.3% |
| 2015 | 3.85x | ₩12.41 Billion | ₩3.22 Billion | ▲ +1926.9% |
| 2014 | 0.19x | ₩1.70 Billion | ₩8.96 Billion | ▼ -80.9% |
| 2013 | 1.00x | ₩7.81 Billion | ₩7.84 Billion | ▼ -1.4% |
| 2012 | 1.01x | ₩7.05 Billion | ₩6.97 Billion | ▲ +2135.9% |
| 2011 | 0.05x | ₩202.36 Million | ₩4.48 Billion | — |