Panstar Enterprise Co.Ltd (054300) — Cash Flow Quality Index
Panstar Enterprise Co.Ltd (054300) has a Cash Flow Quality Index of -1.30x as of June 2026. Operating cash flow of ₩-1.62 Billion is below net income of ₩1.25 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore 054300 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Panstar Enterprise Co.Ltd Cash Flow Quality Index (2017–2024)
Historical Cash Flow Quality Index for Panstar Enterprise Co.Ltd across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see how efficiently does Panstar Enterprise Co.Ltd generate cash.
Annual Cash Flow Quality Index for Panstar Enterprise Co.Ltd (2017–2024)
Year-by-year earnings quality comparison for Panstar Enterprise Co.Ltd.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | -0.86x | ₩-3.12 Billion | ₩3.64 Billion | ▼ -105.5% |
| 2023 | 15.60x | ₩4.29 Billion | ₩275.20 Million | ▲ +512.2% |
| 2022 | 2.55x | ₩1.37 Billion | ₩536.92 Million | ▲ +52.7% |
| 2021 | 1.67x | ₩3.75 Billion | ₩2.25 Billion | ▲ +310.6% |
| 2019 | 0.41x | ₩318.02 Million | ₩782.39 Million | ▼ -78.0% |
| 2017 | 1.85x | ₩3.32 Billion | ₩1.80 Billion | — |