POLARIS WORKS Inc (123010) — Cash Flow Quality Index

Latest as of September 2025: 0.24x

POLARIS WORKS Inc (123010) has a Cash Flow Quality Index of 0.24x as of September 2025. Operating cash flow of ₩574.05 Million is below net income of ₩2.40 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore 123010 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.24x
Operating CF / Net Income

Operating Cash Flow

₩574.05 Million
KRW

Net Income

₩2.40 Billion
KRW

Data as of

Sep 2025
Most recent filing

POLARIS WORKS Inc Cash Flow Quality Index (2014–2014)

Historical Cash Flow Quality Index for POLARIS WORKS Inc across 1 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see POLARIS WORKS Inc operating cash flow efficiency.

Annual Cash Flow Quality Index for POLARIS WORKS Inc (2014–2014)

Year-by-year earnings quality comparison for POLARIS WORKS Inc.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2014 4.72x ₩5.83 Billion ₩1.24 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.