UniTest Incorporation (086390) — Cash Flow Quality Index
UniTest Incorporation (086390) has a Cash Flow Quality Index of -17.18x as of September 2025. Operating cash flow of ₩-9.03 Billion is below net income of ₩525.82 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore UniTest Incorporation debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
UniTest Incorporation Cash Flow Quality Index (2011–2023)
Historical Cash Flow Quality Index for UniTest Incorporation across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 086390 cash generation efficiency.
Annual Cash Flow Quality Index for UniTest Incorporation (2011–2023)
Year-by-year earnings quality comparison for UniTest Incorporation.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | 2.75x | ₩18.53 Billion | ₩6.75 Billion | ▲ +149.0% |
| 2020 | 1.10x | ₩3.86 Billion | ₩3.50 Billion | ▲ +30.4% |
| 2019 | 0.85x | ₩21.59 Billion | ₩25.53 Billion | ▼ -31.2% |
| 2018 | 1.23x | ₩64.35 Billion | ₩52.38 Billion | ▼ -8.0% |
| 2017 | 1.34x | ₩32.27 Billion | ₩24.16 Billion | ▲ +6246.4% |
| 2016 | 0.02x | ₩243.93 Million | ₩11.59 Billion | ▼ -97.7% |
| 2015 | 0.90x | ₩26.25 Billion | ₩29.30 Billion | ▲ +41.2% |
| 2014 | 0.63x | ₩4.12 Billion | ₩6.49 Billion | ▼ -89.0% |
| 2012 | 5.76x | ₩13.57 Billion | ₩2.36 Billion | ▲ +11341.5% |
| 2011 | 0.05x | ₩414.97 Million | ₩8.24 Billion | — |