LMS Co. Ltd (073110) — Cash Flow Quality Index
Latest as of June 2026:
-1.45x
LMS Co. Ltd (073110) has a Cash Flow Quality Index of -1.45x as of June 2026. Operating cash flow of ₩-5.47 Billion is below net income of ₩3.76 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore 073110 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-1.45x
Operating CF / Net Income
Operating Cash Flow
₩-5.47 Billion
KRW
Net Income
₩3.76 Billion
KRW
Data as of
Jun 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. For the full cash flow conversion analysis, see LMS Co. Ltd (073110) cash flow conversion.
Annual Cash Flow Quality Index for LMS Co. Ltd (2009–2022)
Year-by-year earnings quality comparison for LMS Co. Ltd.
| 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.