Gyeongnam Steel Co. Ltd (039240) — Cash Flow Quality Index
Gyeongnam Steel Co. Ltd (039240) has a Cash Flow Quality Index of 7.54x as of December 2025. Operating cash flow of ₩4.20 Billion exceeds net income of ₩557.37 Million, indicating high earnings quality where cash backs reported profits. Explore Gyeongnam Steel Co. Ltd cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Gyeongnam Steel Co. Ltd Cash Flow Quality Index (2014–2025)
Historical Cash Flow Quality Index for Gyeongnam Steel Co. Ltd across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 039240 cash generation efficiency.
Annual Cash Flow Quality Index for Gyeongnam Steel Co. Ltd (2014–2025)
Year-by-year earnings quality comparison for Gyeongnam Steel Co. Ltd.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 3.42x | ₩15.84 Billion | ₩4.63 Billion | ▲ +171.3% |
| 2024 | 1.26x | ₩9.39 Billion | ₩7.45 Billion | ▲ +903.5% |
| 2023 | 0.13x | ₩1.07 Billion | ₩8.55 Billion | ▼ -80.7% |
| 2022 | 0.65x | ₩6.27 Billion | ₩9.66 Billion | ▲ +1.7% |
| 2021 | 0.64x | ₩3.91 Billion | ₩6.13 Billion | ▼ -77.4% |
| 2020 | 2.83x | ₩8.41 Billion | ₩2.98 Billion | ▲ +20.1% |
| 2019 | 2.35x | ₩10.92 Billion | ₩4.64 Billion | ▼ -44.6% |
| 2018 | 4.25x | ₩22.83 Billion | ₩5.38 Billion | ▲ +2482.2% |
| 2017 | -0.18x | ₩-758.44 Million | ₩4.25 Billion | ▼ -100.8% |
| 2016 | 22.56x | ₩18.93 Billion | ₩839.29 Million | ▲ +2238.9% |
| 2015 | -1.05x | ₩-8.62 Billion | ₩8.18 Billion | ▼ -554.5% |
| 2014 | -0.16x | ₩-1.17 Billion | ₩7.25 Billion | — |