TOPTEC Co. Ltd (108230) — Cash Flow Quality Index

Latest as of December 2024: 3.90x

TOPTEC Co. Ltd (108230) has a Cash Flow Quality Index of 3.90x as of December 2024. Operating cash flow of ₩126.92 Billion exceeds net income of ₩32.56 Billion, indicating high earnings quality where cash backs reported profits. Explore how well can TOPTEC Co. Ltd service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

3.90x
Operating CF / Net Income

Operating Cash Flow

₩126.92 Billion
KRW

Net Income

₩32.56 Billion
KRW

Data as of

Dec 2024
Most recent filing

TOPTEC Co. Ltd Cash Flow Quality Index (2010–2024)

Historical Cash Flow Quality Index for TOPTEC Co. Ltd across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of TOPTEC Co. Ltd.

Annual Cash Flow Quality Index for TOPTEC Co. Ltd (2010–2024)

Year-by-year earnings quality comparison for TOPTEC Co. Ltd.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2024 3.90x ₩126.92 Billion ₩32.56 Billion ▲ +533.9%
2023 -0.90x ₩-43.26 Billion ₩48.15 Billion ▼ -210.1%
2022 0.82x ₩11.91 Billion ₩14.59 Billion ▲ +164.8%
2020 -1.26x ₩-13.30 Billion ₩10.56 Billion ▲ +72.4%
2019 -4.57x ₩-16.72 Billion ₩3.66 Billion ▼ -227.5%
2018 -1.40x ₩-27.56 Billion ₩19.76 Billion ▼ -219.9%
2017 1.16x ₩173.96 Billion ₩149.56 Billion ▼ -52.2%
2016 2.43x ₩62.93 Billion ₩25.87 Billion ▲ +32.7%
2015 1.83x ₩23.19 Billion ₩12.65 Billion ▲ +187.8%
2014 0.64x ₩4.31 Billion ₩6.76 Billion ▼ -65.8%
2013 1.86x ₩20.71 Billion ₩11.11 Billion ▲ +73.6%
2012 1.07x ₩8.97 Billion ₩8.35 Billion ▼ -44.7%
2010 1.94x ₩23.82 Billion ₩12.28 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.