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 102120 cash generation efficiency to assess how effectively this company generates cash.
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 102120 capex plus investments ratio to assess the company's total reinvestment commitment from operating cash flow.
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 ABOV Semiconductor Co. Ltd market cap and net worth.
| 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 | — |