J.ESTINA Co.Ltd (026040) — Cash Flow Quality Index
J.ESTINA Co.Ltd (026040) has a Cash Flow Quality Index of 10.30x as of September 2025. Operating cash flow of ₩2.45 Billion exceeds net income of ₩237.73 Million, indicating high earnings quality where cash backs reported profits. Explore 026040 long-term investment intensity 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
J.ESTINA Co.Ltd Cash Flow Quality Index (2011–2023)
Historical Cash Flow Quality Index for J.ESTINA Co.Ltd across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check J.ESTINA Co.Ltd tangible equity quality to evaluate the tangible quality of the company's equity base.
Annual Cash Flow Quality Index for J.ESTINA Co.Ltd (2011–2023)
Year-by-year earnings quality comparison for J.ESTINA Co.Ltd. For live market cap and the full company financial profile, see J.ESTINA Co.Ltd stock valuation.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 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 | — |