BioSmart Co.Ltd (038460) — Cash Flow Quality Index
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 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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. For the full cash flow conversion analysis, see BioSmart Co.Ltd cash flow conversion.
Annual Cash Flow Quality Index for BioSmart Co.Ltd (2012–2024)
Year-by-year earnings quality comparison for 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 | — |