The E&M Co. Ltd (089230) — Cash Flow Quality Index
Latest as of June 2026:
-3.10x
The E&M Co. Ltd (089230) has a Cash Flow Quality Index of -3.10x as of June 2026. Operating cash flow of ₩-6.92 Billion is below net income of ₩2.23 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore 089230 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-3.10x
Operating CF / Net Income
Operating Cash Flow
₩-6.92 Billion
KRW
Net Income
₩2.23 Billion
KRW
Data as of
Jun 2026
Most recent filing
The E&M Co. Ltd Cash Flow Quality Index (2016–2018)
Historical Cash Flow Quality Index for The E&M Co. Ltd across 2 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 089230 cash flow conversion.
Annual Cash Flow Quality Index for The E&M Co. Ltd (2016–2018)
Year-by-year earnings quality comparison for The E&M Co. Ltd.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2018 | 0.24x | ₩4.39 Billion | ₩18.27 Billion | ▼ -60.8% |
| 2016 | 0.61x | ₩2.31 Billion | ₩3.76 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.