Lion Chemtech Co. Ltd (171120) — Cash Flow Quality Index

Latest as of June 2026: 0.40x

Lion Chemtech Co. Ltd (171120) has a Cash Flow Quality Index of 0.40x as of June 2026. Operating cash flow of ₩1.81 Billion is below net income of ₩4.49 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can Lion Chemtech Co. Ltd service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.40x
Operating CF / Net Income

Operating Cash Flow

₩1.81 Billion
KRW

Net Income

₩4.49 Billion
KRW

Data as of

Jun 2026
Most recent filing

Lion Chemtech Co. Ltd Cash Flow Quality Index (2014–2025)

Historical Cash Flow Quality Index for Lion Chemtech Co. Ltd across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Lion Chemtech Co. Ltd (171120) cash flow conversion.

Annual Cash Flow Quality Index for Lion Chemtech Co. Ltd (2014–2025)

Year-by-year earnings quality comparison for Lion Chemtech Co. Ltd.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2025 3.19x ₩27.07 Billion ₩8.50 Billion ▲ +363.9%
2024 0.69x ₩6.06 Billion ₩8.82 Billion ▼ -61.8%
2023 1.80x ₩12.72 Billion ₩7.08 Billion ▼ -13.6%
2022 2.08x ₩18.39 Billion ₩8.85 Billion ▲ +714.9%
2021 0.26x ₩2.17 Billion ₩8.52 Billion ▼ -91.3%
2020 2.93x ₩22.60 Billion ₩7.70 Billion ▲ +346.9%
2019 0.66x ₩7.03 Billion ₩10.71 Billion ▼ -76.4%
2018 2.78x ₩5.23 Billion ₩1.88 Billion ▲ +18.8%
2017 2.34x ₩8.86 Billion ₩3.79 Billion ▲ +99.4%
2016 1.17x ₩19.41 Billion ₩16.54 Billion ▼ -18.0%
2015 1.43x ₩25.57 Billion ₩17.86 Billion ▲ +331.3%
2014 0.33x ₩3.33 Billion ₩10.04 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.