LMS Co. Ltd (073110) — Cash Flow Quality Index

Latest as of March 2026: -0.89x

LMS Co. Ltd (073110) has a Cash Flow Quality Index of -0.89x as of March 2026. Operating cash flow of ₩-3.29 Billion is below net income of ₩3.69 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore 073110 cash generation efficiency to assess how effectively this company generates cash.

Cash Flow Quality Index

-0.89x
Operating CF / Net Income

Operating Cash Flow

₩-3.29 Billion
KRW

Net Income

₩3.69 Billion
KRW

Data as of

Mar 2026
Most recent filing

LMS Co. Ltd Cash Flow Quality Index (2009–2022)

Historical Cash Flow Quality Index for LMS Co. Ltd across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check LMS Co. Ltd (073110) total reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.

Annual Cash Flow Quality Index for LMS Co. Ltd (2009–2022)

Year-by-year earnings quality comparison for LMS Co. Ltd. For live market cap and the full company financial profile, see LMS Co. Ltd market capitalisation.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2022 38.35x ₩10.25 Billion ₩267.24 Million ▲ +1089.3%
2021 3.22x ₩6.62 Billion ₩2.05 Billion ▲ +717.7%
2019 -0.52x ₩-5.80 Billion ₩11.11 Billion ▼ -114.8%
2018 3.53x ₩23.49 Billion ₩6.65 Billion ▼ -20.7%
2017 4.46x ₩42.27 Billion ₩9.49 Billion ▲ +7.8%
2015 4.13x ₩28.56 Billion ₩6.91 Billion ▲ +1631.0%
2014 0.24x ₩5.41 Billion ₩22.65 Billion ▼ -86.0%
2012 1.70x ₩15.74 Billion ₩9.24 Billion ▲ +60.3%
2011 1.06x ₩16.41 Billion ₩15.45 Billion ▲ +88.0%
2010 0.57x ₩10.66 Billion ₩18.86 Billion ▼ -66.7%
2009 1.70x ₩17.62 Billion ₩10.39 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.