Hanla IMS Co. Ltd (092460) — Cash Flow Quality Index
Hanla IMS Co. Ltd (092460) has a Cash Flow Quality Index of -0.67x as of March 2026. Operating cash flow of ₩-4.45 Billion is below net income of ₩6.68 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore Hanla IMS Co. Ltd cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Hanla IMS Co. Ltd Cash Flow Quality Index (2011–2025)
Historical Cash Flow Quality Index for Hanla IMS Co. Ltd across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Hanla IMS Co. Ltd.
Annual Cash Flow Quality Index for Hanla IMS Co. Ltd (2011–2025)
Year-by-year earnings quality comparison for Hanla IMS Co. Ltd.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.87x | ₩22.05 Billion | ₩25.49 Billion | ▲ +7317.9% |
| 2024 | -0.01x | ₩-186.81 Million | ₩15.59 Billion | ▼ -134.3% |
| 2023 | 0.03x | ₩3.20 Billion | ₩91.47 Billion | ▼ -96.3% |
| 2022 | 0.95x | ₩7.77 Billion | ₩8.19 Billion | ▲ +185.1% |
| 2021 | -1.11x | ₩-4.58 Billion | ₩4.11 Billion | ▼ -155.1% |
| 2020 | 2.02x | ₩6.66 Billion | ₩3.29 Billion | ▲ +1542.2% |
| 2019 | -0.14x | ₩-611.71 Million | ₩4.36 Billion | ▼ -160.3% |
| 2018 | 0.23x | ₩578.40 Million | ₩2.49 Billion | ▼ -88.3% |
| 2017 | 1.98x | ₩3.79 Billion | ₩1.91 Billion | ▲ +67.0% |
| 2016 | 1.19x | ₩4.14 Billion | ₩3.48 Billion | ▲ +125.5% |
| 2015 | 0.53x | ₩3.00 Billion | ₩5.69 Billion | ▲ +59.2% |
| 2014 | 0.33x | ₩1.41 Billion | ₩4.28 Billion | ▼ -10.2% |
| 2013 | 0.37x | ₩383.49 Million | ₩1.04 Billion | ▼ -77.4% |
| 2012 | 1.63x | ₩4.47 Billion | ₩2.74 Billion | ▲ +188.4% |
| 2011 | 0.57x | ₩2.10 Billion | ₩3.72 Billion | — |