CNPLUS Co. Ltd. (115530) — Cash Flow Quality Index
CNPLUS Co. Ltd. (115530) has a Cash Flow Quality Index of -0.22x as of December 2025. Operating cash flow of ₩-434.99 Million is below net income of ₩1.97 Billion, suggesting accrual-heavy earnings not yet converted to cash. For the full cash flow conversion analysis, see CNPLUS Co. Ltd. cash conversion from operations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
CNPLUS Co. Ltd. Cash Flow Quality Index (2011–2023)
Historical Cash Flow Quality Index for CNPLUS Co. Ltd. across 5 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore CNPLUS Co. Ltd. debt service capacity to assess how comfortably operating cash covers total debt obligations.
Annual Cash Flow Quality Index for CNPLUS Co. Ltd. (2011–2023)
Year-by-year earnings quality comparison for CNPLUS Co. Ltd.. Explore CNPLUS Co. Ltd. (115530) reinvestment ratio to see what proportion of operating cash flow is directed to capital expenditures.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | -8.77x | ₩-3.44 Billion | ₩391.81 Million | ▼ -100689.0% |
| 2022 | 0.01x | ₩15.15 Million | ₩1.74 Billion | ▼ -100.0% |
| 2013 | 79.06x | ₩2.87 Billion | ₩36.25 Million | ▲ +8369.3% |
| 2012 | 0.93x | ₩4.91 Billion | ₩5.26 Billion | ▼ -56.7% |
| 2011 | 2.16x | ₩14.46 Billion | ₩6.70 Billion | — |