PHA Co. Ltd (043370) — Cash Flow Quality Index

Latest as of September 2025: 3.09x

PHA Co. Ltd (043370) has a Cash Flow Quality Index of 3.09x as of September 2025. Operating cash flow of ₩27.05 Billion exceeds net income of ₩8.77 Billion, indicating high earnings quality where cash backs reported profits. Explore PHA Co. Ltd strategic investment ratio to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

3.09x
Operating CF / Net Income

Operating Cash Flow

₩27.05 Billion
KRW

Net Income

₩8.77 Billion
KRW

Data as of

Sep 2025
Most recent filing

PHA Co. Ltd Cash Flow Quality Index (2002–2024)

Historical Cash Flow Quality Index for PHA Co. Ltd across 23 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check tangible equity quality of PHA Co. Ltd to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for PHA Co. Ltd (2002–2024)

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

Year Quality Index Operating CF (KRW) Net Income YoY Change
2024 0.99x ₩61.13 Billion ₩61.94 Billion ▼ -40.4%
2023 1.66x ₩101.90 Billion ₩61.51 Billion ▼ -14.0%
2022 1.93x ₩54.42 Billion ₩28.26 Billion ▲ +47.6%
2021 1.30x ₩49.03 Billion ₩37.58 Billion ▼ -83.3%
2020 7.83x ₩63.10 Billion ₩8.06 Billion ▲ +396.8%
2019 1.58x ₩43.54 Billion ₩27.62 Billion ▲ +168.7%
2018 0.59x ₩26.80 Billion ₩45.69 Billion ▲ +6.1%
2017 0.55x ₩41.21 Billion ₩74.52 Billion ▼ -63.7%
2016 1.52x ₩81.15 Billion ₩53.30 Billion ▼ -85.8%
2015 10.76x ₩79.24 Billion ₩7.36 Billion ▲ +963.5%
2014 1.01x ₩39.78 Billion ₩39.32 Billion ▼ -37.2%
2013 1.61x ₩76.29 Billion ₩47.38 Billion ▲ +42.3%
2012 1.13x ₩42.22 Billion ₩37.31 Billion ▼ -6.3%
2011 1.21x ₩53.00 Billion ₩43.90 Billion ▼ -15.9%
2010 1.44x ₩58.23 Billion ₩40.57 Billion ▼ -31.0%
2009 2.08x ₩64.30 Billion ₩30.90 Billion ▼ -11.1%
2008 2.34x ₩30.60 Billion ₩13.07 Billion ▼ -26.9%
2007 3.20x ₩23.29 Billion ₩7.28 Billion ▲ +27.6%
2006 2.51x ₩10.95 Billion ₩4.36 Billion ▲ +35.4%
2005 1.85x ₩17.78 Billion ₩9.60 Billion ▲ +31.6%
2004 1.41x ₩13.44 Billion ₩9.54 Billion ▲ +80.1%
2003 0.78x ₩7.19 Billion ₩9.20 Billion ▲ +17.4%
2002 0.67x ₩6.47 Billion ₩9.71 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.