ABOV Semiconductor Co. Ltd (102120) — Cash Flow Quality Index
ABOV Semiconductor Co. Ltd (102120) has a Cash Flow Quality Index of -0.59x as of September 2025. Operating cash flow of ₩-2.02 Billion is below net income of ₩3.40 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore long-term investment intensity of ABOV Semiconductor Co. Ltd to see how much of total assets are deployed in long-term investments.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
ABOV Semiconductor Co. Ltd Cash Flow Quality Index (2014–2022)
Historical Cash Flow Quality Index for ABOV Semiconductor Co. Ltd across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check how tangible is ABOV Semiconductor Co. Ltd's equity to evaluate the tangible quality of the company's equity base.
Annual Cash Flow Quality Index for ABOV Semiconductor Co. Ltd (2014–2022)
Year-by-year earnings quality comparison for ABOV Semiconductor Co. Ltd. For live market cap and the full company financial profile, see 102120 market cap overview.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2022 | -0.19x | ₩-2.41 Billion | ₩12.45 Billion | ▼ -119.6% |
| 2021 | 0.99x | ₩13.56 Billion | ₩13.71 Billion | ▼ -36.7% |
| 2020 | 1.56x | ₩21.93 Billion | ₩14.04 Billion | ▲ +18.5% |
| 2019 | 1.32x | ₩17.62 Billion | ₩13.37 Billion | ▼ -6.6% |
| 2018 | 1.41x | ₩11.64 Billion | ₩8.24 Billion | ▼ -36.2% |
| 2016 | 2.21x | ₩15.39 Billion | ₩6.95 Billion | ▲ +16.3% |
| 2015 | 1.90x | ₩12.40 Billion | ₩6.51 Billion | ▲ +24.3% |
| 2014 | 1.53x | ₩10.34 Billion | ₩6.75 Billion | — |