L&F Co. Ltd (066970) — Cash Flow Quality Index

Latest as of September 2023: -10.10x

L&F Co. Ltd (066970) has a Cash Flow Quality Index of -10.10x as of September 2023. Operating cash flow of ₩-559.96 Billion is below net income of ₩55.46 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore 066970 long-term investment intensity to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

-10.10x
Operating CF / Net Income

Operating Cash Flow

₩-559.96 Billion
KRW

Net Income

₩55.46 Billion
KRW

Data as of

Sep 2023
Most recent filing

L&F Co. Ltd Cash Flow Quality Index (2009–2022)

Historical Cash Flow Quality Index for L&F Co. Ltd across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check tangible equity quality of L&F Co. Ltd to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for L&F Co. Ltd (2009–2022)

Year-by-year earnings quality comparison for L&F Co. Ltd. For live market cap and the full company financial profile, see market value of L&F Co. Ltd.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2022 -3.20x ₩-864.29 Billion ₩269.97 Billion ▼ -2092.6%
2018 -0.15x ₩-2.84 Billion ₩19.43 Billion ▼ -144.1%
2017 0.33x ₩6.59 Billion ₩19.89 Billion ▲ +119.4%
2016 -1.71x ₩-8.92 Billion ₩5.22 Billion ▼ -150.3%
2012 3.39x ₩2.66 Billion ₩782.89 Million ▼ -44.9%
2009 6.16x ₩13.18 Billion ₩2.14 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.