Lumens Co. Ltd (038060) — Cash Flow Quality Index
Latest as of March 2026:
-1.19x
Lumens Co. Ltd (038060) has a Cash Flow Quality Index of -1.19x as of March 2026. Operating cash flow of ₩-2.77 Billion is below net income of ₩2.32 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore Lumens Co. Ltd cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-1.19x
Operating CF / Net Income
Operating Cash Flow
₩-2.77 Billion
KRW
Net Income
₩2.32 Billion
KRW
Data as of
Mar 2026
Most recent filing
Lumens Co. Ltd Cash Flow Quality Index (2010–2024)
Historical Cash Flow Quality Index for Lumens Co. Ltd across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Lumens Co. Ltd.
Annual Cash Flow Quality Index for Lumens Co. Ltd (2010–2024)
Year-by-year earnings quality comparison for Lumens Co. Ltd.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 0.49x | ₩4.33 Billion | ₩8.84 Billion | ▼ -92.0% |
| 2023 | 6.16x | ₩24.66 Billion | ₩4.01 Billion | ▲ +588.0% |
| 2022 | -1.26x | ₩-20.05 Billion | ₩15.89 Billion | ▼ -192.2% |
| 2017 | 1.37x | ₩4.30 Billion | ₩3.14 Billion | ▼ -2.1% |
| 2014 | 1.40x | ₩15.89 Billion | ₩11.37 Billion | ▼ -56.8% |
| 2013 | 3.24x | ₩104.28 Billion | ₩32.21 Billion | ▲ +365.9% |
| 2012 | 0.69x | ₩13.85 Billion | ₩19.93 Billion | ▼ -68.7% |
| 2011 | 2.22x | ₩49.26 Billion | ₩22.19 Billion | ▲ +0.4% |
| 2010 | 2.21x | ₩17.44 Billion | ₩7.89 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.