ABOV Semiconductor Co. Ltd Cash Flow Quality Index
ABOV Semiconductor Co. Ltd 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. See 102120 free cash flow debt coverage to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of ABOV Semiconductor Co. Ltd (2014–2022)
Cash flow quality index of ABOV Semiconductor Co. Ltd from 2014 to 2022. Historical Cash Flow Quality Index for ABOV Semiconductor Co. Ltd across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore debt repayment capacity of ABOV Semiconductor Co. Ltd to assess how comfortably operating cash covers total debt obligations.
ABOV Semiconductor Co. Ltd Cash Flow Quality Index by Year (2014–2022)
ABOV Semiconductor Co. Ltd cash flow quality index by year from 2014 to 2022. Year-by-year earnings quality comparison for ABOV Semiconductor Co. Ltd. For the full cash flow conversion analysis, see 102120 operating cash flow.
| 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 | — |