KOSES Co.Ltd (089890) — Cash Flow Quality Index
Latest as of September 2025:
0.67x
KOSES Co.Ltd (089890) has a Cash Flow Quality Index of 0.67x as of September 2025. Operating cash flow of ₩3.17 Billion is below net income of ₩4.73 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore KOSES Co.Ltd cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
0.67x
Operating CF / Net Income
Operating Cash Flow
₩3.17 Billion
KRW
Net Income
₩4.73 Billion
KRW
Data as of
Sep 2025
Most recent filing
KOSES Co.Ltd Cash Flow Quality Index (2012–2023)
Historical Cash Flow Quality Index for KOSES Co.Ltd across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see KOSES Co.Ltd cash conversion from operations.
Annual Cash Flow Quality Index for KOSES Co.Ltd (2012–2023)
Year-by-year earnings quality comparison for KOSES Co.Ltd.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | -2.15x | ₩-14.96 Billion | ₩6.96 Billion | ▼ -231.0% |
| 2022 | 1.64x | ₩12.92 Billion | ₩7.88 Billion | ▲ +44.0% |
| 2021 | 1.14x | ₩12.67 Billion | ₩11.13 Billion | ▲ +243.2% |
| 2020 | -0.80x | ₩-5.04 Billion | ₩6.34 Billion | ▼ -164.6% |
| 2019 | 1.23x | ₩7.68 Billion | ₩6.24 Billion | ▲ +1218.6% |
| 2018 | -0.11x | ₩-1.01 Billion | ₩9.16 Billion | ▼ -110.4% |
| 2017 | 1.06x | ₩11.20 Billion | ₩10.55 Billion | ▲ +408.8% |
| 2012 | 0.21x | ₩1.32 Billion | ₩6.33 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.