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

Latest as of June 2026: 0.06x

Osung Advanced Materials Co. Ltd (052420) has a Cash Flow Quality Index of 0.06x as of June 2026. Operating cash flow of ₩7.62 Billion is below net income of ₩133.00 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore 052420 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.06x
Operating CF / Net Income

Operating Cash Flow

₩7.62 Billion
KRW

Net Income

₩133.00 Billion
KRW

Data as of

Jun 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. For the full cash flow conversion analysis, see how efficiently does Osung Advanced Materials Co. Ltd generate cash.

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.

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.