Atec Co. Ltd (045660) — Cash Flow Quality Index

Latest as of March 2026: -1.44x

Atec Co. Ltd (045660) has a Cash Flow Quality Index of -1.44x as of March 2026. Operating cash flow of ₩-5.68 Billion is below net income of ₩3.95 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore 045660 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-1.44x
Operating CF / Net Income

Operating Cash Flow

₩-5.68 Billion
KRW

Net Income

₩3.95 Billion
KRW

Data as of

Mar 2026
Most recent filing

Atec Co. Ltd Cash Flow Quality Index (2008–2025)

Historical Cash Flow Quality Index for Atec Co. Ltd across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Atec Co. Ltd (045660) cash flow conversion.

Annual Cash Flow Quality Index for Atec Co. Ltd (2008–2025)

Year-by-year earnings quality comparison for Atec Co. Ltd.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2025 21.86x ₩10.23 Billion ₩467.77 Million ▲ +1166.9%
2024 1.73x ₩26.82 Billion ₩15.54 Billion ▲ +6.2%
2023 1.62x ₩7.79 Billion ₩4.80 Billion ▲ +105.9%
2022 0.79x ₩4.23 Billion ₩5.36 Billion ▲ +312.9%
2021 0.19x ₩1.17 Billion ₩6.14 Billion ▼ -85.3%
2020 1.30x ₩11.36 Billion ₩8.72 Billion ▲ +25.4%
2019 1.04x ₩6.70 Billion ₩6.45 Billion ▲ +1048.9%
2018 0.09x ₩552.04 Million ₩6.10 Billion ▼ -92.0%
2017 1.13x ₩14.33 Billion ₩12.65 Billion ▲ +91.5%
2016 0.59x ₩3.24 Billion ₩5.48 Billion ▲ +3809.4%
2015 -0.02x ₩-134.14 Million ₩8.41 Billion ▼ -100.5%
2011 3.28x ₩18.32 Billion ₩5.58 Billion ▲ +2072.6%
2010 0.15x ₩767.04 Million ₩5.08 Billion ▼ -82.4%
2009 0.86x ₩5.16 Billion ₩6.00 Billion ▲ +91.0%
2008 0.45x ₩1.53 Billion ₩3.40 Billion —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.