BioSmart Co.Ltd (038460) — Cash Flow Quality Index

Latest as of September 2025: 1.89x

BioSmart Co.Ltd (038460) has a Cash Flow Quality Index of 1.89x as of September 2025. Operating cash flow of ₩7.59 Billion exceeds net income of ₩4.01 Billion, indicating high earnings quality where cash backs reported profits. Explore 038460 long-term asset investment ratio to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

1.89x
Operating CF / Net Income

Operating Cash Flow

₩7.59 Billion
KRW

Net Income

₩4.01 Billion
KRW

Data as of

Sep 2025
Most recent filing

BioSmart Co.Ltd Cash Flow Quality Index (2012–2024)

Historical Cash Flow Quality Index for BioSmart Co.Ltd across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check BioSmart Co.Ltd (038460) tangible equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for BioSmart Co.Ltd (2012–2024)

Year-by-year earnings quality comparison for BioSmart Co.Ltd. For live market cap and the full company financial profile, see market value of BioSmart Co.Ltd.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2024 3.60x ₩3.80 Billion ₩1.06 Billion ▲ +4896.1%
2023 0.07x ₩1.17 Billion ₩16.18 Billion ▼ -99.1%
2022 7.75x ₩5.59 Billion ₩721.31 Million ▲ +796.9%
2021 0.86x ₩1.20 Billion ₩1.39 Billion ▲ +1141.6%
2019 -0.08x ₩-1.84 Billion ₩22.15 Billion ▼ -107.3%
2018 1.13x ₩5.81 Billion ₩5.14 Billion ▲ +410.9%
2017 -0.36x ₩-1.76 Billion ₩4.83 Billion ▼ -62.2%
2015 -0.22x ₩-509.17 Million ₩2.27 Billion ▼ -112.8%
2014 1.76x ₩1.31 Billion ₩743.14 Million ▲ +80.7%
2013 0.97x ₩3.85 Billion ₩3.96 Billion ▼ -67.8%
2012 3.02x ₩8.62 Billion ₩2.86 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.