Yangjisa Co. Ltd (030960) — Cash Flow Quality Index

Latest as of September 2025: -23.75x

Yangjisa Co. Ltd (030960) has a Cash Flow Quality Index of -23.75x as of September 2025. Operating cash flow of ₩-3.56 Billion is below net income of ₩149.76 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore long-term investment intensity of Yangjisa Co. Ltd to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

-23.75x
Operating CF / Net Income

Operating Cash Flow

₩-3.56 Billion
KRW

Net Income

₩149.76 Million
KRW

Data as of

Sep 2025
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. Check Yangjisa Co. Ltd tangible book value ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Yangjisa Co. Ltd (2009–2024)

Year-by-year earnings quality comparison for Yangjisa Co. Ltd. For live market cap and the full company financial profile, see Yangjisa Co. Ltd (030960) market capitalisation.

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.