Osung Advanced Materials Co. Ltd (052420) — Cash Flow Quality Index

Latest as of March 2026: 0.15x

Osung Advanced Materials Co. Ltd (052420) has a Cash Flow Quality Index of 0.15x as of March 2026. Operating cash flow of ₩3.52 Billion is below net income of ₩22.90 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore 052420 cash generation efficiency to assess how effectively this company generates cash.

Cash Flow Quality Index

0.15x
Operating CF / Net Income

Operating Cash Flow

₩3.52 Billion
KRW

Net Income

₩22.90 Billion
KRW

Data as of

Mar 2026
Most recent filing

Osung Advanced Materials Co. Ltd Cash Flow Quality Index (2009–2025)

Historical Cash Flow Quality Index for Osung Advanced Materials Co. Ltd across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Osung Advanced Materials Co. Ltd (052420) total reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.

Annual Cash Flow Quality Index for Osung Advanced Materials Co. Ltd (2009–2025)

Year-by-year earnings quality comparison for Osung Advanced Materials Co. Ltd. For live market cap and the full company financial profile, see Osung Advanced Materials Co. Ltd market cap and net worth.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2025 0.86x ₩28.04 Billion ₩32.58 Billion ▼ -69.2%
2024 2.80x ₩34.21 Billion ₩12.24 Billion ▲ +50.4%
2023 1.86x ₩22.90 Billion ₩12.32 Billion ▼ -83.8%
2022 11.47x ₩31.76 Billion ₩2.77 Billion ▲ +1092.5%
2020 0.96x ₩9.84 Billion ₩10.23 Billion ▲ +166.9%
2019 0.36x ₩5.35 Billion ₩14.84 Billion ▼ -79.1%
2018 1.72x ₩9.47 Billion ₩5.50 Billion ▲ +128.9%
2017 -5.94x ₩-6.31 Billion ₩1.06 Billion ▼ -2749.0%
2011 0.22x ₩28.99 Billion ₩129.20 Billion ▼ -92.4%
2010 2.96x ₩55.89 Billion ₩18.88 Billion ▲ +56.6%
2009 1.89x ₩7.93 Billion ₩4.19 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.