TOVIS Co.Ltd (051360) — Cash Flow Quality Index
Latest as of March 2026:
0.38x
TOVIS Co.Ltd (051360) has a Cash Flow Quality Index of 0.38x as of March 2026. Operating cash flow of ₩6.11 Billion is below net income of ₩16.05 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore TOVIS Co.Ltd (051360) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
0.38x
Operating CF / Net Income
Operating Cash Flow
₩6.11 Billion
KRW
Net Income
₩16.05 Billion
KRW
Data as of
Mar 2026
Most recent filing
TOVIS Co.Ltd Cash Flow Quality Index (2011–2025)
Historical Cash Flow Quality Index for TOVIS Co.Ltd across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of TOVIS Co.Ltd.
Annual Cash Flow Quality Index for TOVIS Co.Ltd (2011–2025)
Year-by-year earnings quality comparison for TOVIS Co.Ltd.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.24x | ₩53.46 Billion | ₩43.14 Billion | ▲ +15.9% |
| 2024 | 1.07x | ₩61.73 Billion | ₩57.74 Billion | ▼ -60.4% |
| 2023 | 2.70x | ₩34.82 Billion | ₩12.90 Billion | ▲ +159.4% |
| 2021 | -4.55x | ₩-5.74 Billion | ₩1.26 Billion | ▼ -461.2% |
| 2019 | 1.26x | ₩27.76 Billion | ₩22.06 Billion | ▲ +88.4% |
| 2018 | 0.67x | ₩13.11 Billion | ₩19.63 Billion | ▼ -79.1% |
| 2017 | 3.20x | ₩41.30 Billion | ₩12.92 Billion | ▲ +702.4% |
| 2016 | 0.40x | ₩6.44 Billion | ₩16.17 Billion | ▼ -73.7% |
| 2015 | 1.51x | ₩36.93 Billion | ₩24.38 Billion | ▲ +227.7% |
| 2014 | 0.46x | ₩17.67 Billion | ₩38.22 Billion | ▼ -29.8% |
| 2013 | 0.66x | ₩6.90 Billion | ₩10.48 Billion | ▼ -66.4% |
| 2012 | 1.96x | ₩13.61 Billion | ₩6.94 Billion | ▲ +82.9% |
| 2011 | 1.07x | ₩11.45 Billion | ₩10.68 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.