MAKUS Inc (093520) — Cash Flow Quality Index

Latest as of September 2025: 0.87x

MAKUS Inc (093520) has a Cash Flow Quality Index of 0.87x as of September 2025. Operating cash flow of ₩2.54 Billion is below net income of ₩2.92 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore debt repayment capacity of MAKUS Inc to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.87x
Operating CF / Net Income

Operating Cash Flow

₩2.54 Billion
KRW

Net Income

₩2.92 Billion
KRW

Data as of

Sep 2025
Most recent filing

MAKUS Inc Cash Flow Quality Index (2008–2024)

Historical Cash Flow Quality Index for MAKUS Inc across 15 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of MAKUS Inc.

Annual Cash Flow Quality Index for MAKUS Inc (2008–2024)

Year-by-year earnings quality comparison for MAKUS Inc.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2024 2.44x ₩49.36 Billion ₩20.24 Billion ▲ +195.6%
2023 -2.55x ₩-51.92 Billion ₩20.35 Billion ▼ -309.6%
2022 1.22x ₩26.53 Billion ₩21.80 Billion ▲ +114.0%
2021 0.57x ₩14.20 Billion ₩24.96 Billion ▲ +671.9%
2020 -0.10x ₩-792.14 Million ₩7.97 Billion ▼ -123.8%
2019 0.42x ₩2.00 Billion ₩4.78 Billion ▼ -43.5%
2018 0.74x ₩6.88 Billion ₩9.31 Billion ▼ -35.6%
2017 1.15x ₩10.49 Billion ₩9.16 Billion ▲ +138.2%
2016 -3.00x ₩-4.70 Billion ₩1.57 Billion ▼ -197.7%
2015 3.07x ₩14.65 Billion ₩4.77 Billion ▲ +189.3%
2014 -3.44x ₩-17.56 Billion ₩5.10 Billion ▼ -184.4%
2013 4.08x ₩18.38 Billion ₩4.51 Billion ▲ +845.4%
2012 0.43x ₩1.81 Billion ₩4.21 Billion ▼ -56.9%
2011 1.00x ₩2.43 Billion ₩2.43 Billion ▼ -69.4%
2008 3.27x ₩3.23 Billion ₩988.76 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.