Yangjisa Co. Ltd (030960) — Cash Flow Quality Index
Latest as of March 2026:
0.84x
Yangjisa Co. Ltd (030960) has a Cash Flow Quality Index of 0.84x as of March 2026. Operating cash flow of ₩1.16 Billion is below net income of ₩1.38 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore 030960 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
0.84x
Operating CF / Net Income
Operating Cash Flow
₩1.16 Billion
KRW
Net Income
₩1.38 Billion
KRW
Data as of
Mar 2026
Most recent filing
Yangjisa Co. Ltd Cash Flow Quality Index (2009–2024)
Historical Cash Flow Quality Index for Yangjisa Co. Ltd across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 030960 cash flow conversion.
Annual Cash Flow Quality Index for Yangjisa Co. Ltd (2009–2024)
Year-by-year earnings quality comparison for Yangjisa Co. Ltd.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | -0.38x | ₩-1.70 Billion | ₩4.45 Billion | ▲ +85.0% |
| 2023 | -2.54x | ₩-3.09 Billion | ₩1.22 Billion | ▲ +90.7% |
| 2021 | -27.28x | ₩-35.97 Billion | ₩1.32 Billion | ▼ -238868.7% |
| 2020 | -0.01x | ₩-1.38 Billion | ₩120.70 Billion | ▲ +98.3% |
| 2019 | -0.69x | ₩-1.60 Billion | ₩2.32 Billion | ▼ -160.6% |
| 2018 | 1.14x | ₩2.97 Billion | ₩2.60 Billion | ▲ +0.5% |
| 2017 | 1.14x | ₩4.07 Billion | ₩3.58 Billion | ▼ -49.5% |
| 2016 | 2.25x | ₩6.39 Billion | ₩2.84 Billion | ▲ +51.0% |
| 2014 | 1.49x | ₩1.27 Billion | ₩850.41 Million | ▼ -21.9% |
| 2012 | 1.91x | ₩5.45 Billion | ₩2.85 Billion | ▲ +167.0% |
| 2011 | 0.72x | ₩3.42 Billion | ₩4.77 Billion | ▲ +32.7% |
| 2010 | 0.54x | ₩7.51 Billion | ₩13.94 Billion | ▼ -68.9% |
| 2009 | 1.73x | ₩9.77 Billion | ₩5.64 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.