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 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
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. For the full cash flow conversion analysis, see 043370 cash generation efficiency.
Annual Cash Flow Quality Index for PHA Co. Ltd (2002–2024)
Year-by-year earnings quality comparison for PHA Co. Ltd.
| 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.