J.ESTINA Co.Ltd (026040) — Cash Flow Quality Index
J.ESTINA Co.Ltd (026040) has a Cash Flow Quality Index of -2.00x as of December 2025. Operating cash flow of ₩-1.79 Billion is below net income of ₩897.82 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore J.ESTINA Co.Ltd (026040) cash conversion ratio to assess how effectively this company generates cash.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
J.ESTINA Co.Ltd Cash Flow Quality Index (2011–2025)
Historical Cash Flow Quality Index for J.ESTINA Co.Ltd across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check J.ESTINA Co.Ltd cash flow reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.
Annual Cash Flow Quality Index for J.ESTINA Co.Ltd (2011–2025)
Year-by-year earnings quality comparison for J.ESTINA Co.Ltd. For live market cap and the full company financial profile, see 026040 market cap overview.
| 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 | — |