APS Holdings Corporation (054620) — Cash Flow Quality Index
APS Holdings Corporation (054620) has a Cash Flow Quality Index of -0.23x as of March 2026. Operating cash flow of ₩-2.31 Billion is below net income of ₩9.82 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore APS Holdings Corporation cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
APS Holdings Corporation Cash Flow Quality Index (2011–2023)
Historical Cash Flow Quality Index for APS Holdings Corporation across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see APS Holdings Corporation cash flow conversion.
Annual Cash Flow Quality Index for APS Holdings Corporation (2011–2023)
Year-by-year earnings quality comparison for APS Holdings Corporation.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | -0.95x | ₩-12.13 Billion | ₩12.79 Billion | ▲ +52.9% |
| 2022 | -2.01x | ₩-12.86 Billion | ₩6.39 Billion | ▼ -2680.8% |
| 2021 | -0.07x | ₩-1.57 Billion | ₩21.68 Billion | ▲ +98.4% |
| 2018 | -4.40x | ₩-5.36 Billion | ₩1.22 Billion | ▼ -19999.7% |
| 2017 | 0.02x | ₩14.80 Billion | ₩669.37 Billion | ▼ -99.3% |
| 2016 | 3.08x | ₩84.60 Billion | ₩27.48 Billion | ▲ +177.9% |
| 2015 | -3.95x | ₩-30.84 Billion | ₩7.80 Billion | ▲ +40.6% |
| 2014 | -6.65x | ₩-8.55 Billion | ₩1.28 Billion | ▼ -7590.5% |
| 2013 | 0.09x | ₩1.34 Billion | ₩15.11 Billion | ▼ -96.7% |
| 2012 | 2.69x | ₩30.63 Billion | ₩11.39 Billion | ▲ +11.0% |
| 2011 | 2.42x | ₩27.11 Billion | ₩11.19 Billion | — |