APS Holdings Corporation (054620) — Cash Flow Quality Index

Latest as of September 2025: -1.41x

APS Holdings Corporation (054620) has a Cash Flow Quality Index of -1.41x as of September 2025. Operating cash flow of ₩-1.67 Billion is below net income of ₩1.18 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore APS Holdings Corporation cash conversion from operations to assess how effectively this company generates cash.

Cash Flow Quality Index

-1.41x
Operating CF / Net Income

Operating Cash Flow

₩-1.67 Billion
KRW

Net Income

₩1.18 Billion
KRW

Data as of

Sep 2025
Most recent filing

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. Check total reinvestment intensity of APS Holdings Corporation to assess the company's total reinvestment commitment from operating cash flow.

Annual Cash Flow Quality Index for APS Holdings Corporation (2011–2023)

Year-by-year earnings quality comparison for APS Holdings Corporation. For live market cap and the full company financial profile, see 054620 market cap.

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
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.