Act Co Ltd (138360) — Cash Flow Quality Index
Act Co Ltd (138360) has a Cash Flow Quality Index of -0.37x as of March 2026. Operating cash flow of ₩-2.09 Billion is below net income of ₩5.63 Billion, suggesting accrual-heavy earnings not yet converted to cash. For the full cash flow conversion analysis, see 138360 cash flow metrics.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Act Co Ltd Cash Flow Quality Index (2014–2025)
Historical Cash Flow Quality Index for Act Co Ltd across 4 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore Act Co Ltd (138360) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Annual Cash Flow Quality Index for Act Co Ltd (2014–2025)
Year-by-year earnings quality comparison for Act Co Ltd. Explore 138360 capex to operating cash flow ratio to see what proportion of operating cash flow is directed to capital expenditures.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.37x | ₩2.51 Billion | ₩6.86 Billion | ▲ +213.6% |
| 2024 | -0.32x | ₩-1.49 Billion | ₩4.62 Billion | ▼ -144.2% |
| 2015 | 0.73x | ₩1.34 Billion | ₩1.84 Billion | ▲ +59.4% |
| 2014 | 0.46x | ₩2.00 Billion | ₩4.37 Billion | — |