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. Explore 138360 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
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. See 138360 equity to assets ratio to measure how much of total assets are equity-financed.
Annual Cash Flow Quality Index for Act Co Ltd (2014–2025)
Year-by-year earnings quality comparison for Act Co Ltd. For the full cash flow conversion analysis, see Act Co Ltd (138360) cash flow conversion.
| 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 | — |