Lumens Co. Ltd Cash Flow Quality Index
Lumens Co. Ltd cash flow quality index. 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. See 038060 financial flexibility index to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of Lumens Co. Ltd (2010–2024)
Cash flow quality index of Lumens Co. Ltd from 2010 to 2024. Historical Cash Flow Quality Index for Lumens Co. Ltd across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore Lumens Co. Ltd (038060) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Lumens Co. Ltd Cash Flow Quality Index by Year (2010–2024)
Lumens Co. Ltd cash flow quality index by year from 2010 to 2024. Year-by-year earnings quality comparison for Lumens Co. Ltd. For the full cash flow conversion analysis, see cash efficiency ratio of 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 | — |