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 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
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. For the full cash flow conversion analysis, see ABOV Semiconductor Co. Ltd cash flow conversion.
Annual Cash Flow Quality Index for ABOV Semiconductor Co. Ltd (2014–2022)
Year-by-year earnings quality comparison for ABOV Semiconductor Co. Ltd.
| 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 | — |