Sangji Caelum Inc (042940) — Cash Flow Quality Index
Sangji Caelum Inc (042940) has a Cash Flow Quality Index of -1.33x as of December 2023. Operating cash flow of ₩-17.92 Billion is below net income of ₩13.43 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore debt repayment capacity of Sangji Caelum Inc to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Sangji Caelum Inc Cash Flow Quality Index (2018–2023)
Historical Cash Flow Quality Index for Sangji Caelum Inc across 2 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 042940 cash generation efficiency.
Annual Cash Flow Quality Index for Sangji Caelum Inc (2018–2023)
Year-by-year earnings quality comparison for Sangji Caelum Inc.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | -0.35x | ₩-13.10 Billion | ₩37.16 Billion | ▲ +95.3% |
| 2018 | -7.43x | ₩-71.71 Billion | ₩9.65 Billion | — |