PI Advanced Materials Co. Ltd (178920) — Cash Flow Quality Index

Latest as of September 2025: 2.12x

PI Advanced Materials Co. Ltd (178920) has a Cash Flow Quality Index of 2.12x as of September 2025. Operating cash flow of ₩17.84 Billion exceeds net income of ₩8.43 Billion, indicating high earnings quality where cash backs reported profits. Explore 178920 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

2.12x
Operating CF / Net Income

Operating Cash Flow

₩17.84 Billion
KRW

Net Income

₩8.43 Billion
KRW

Data as of

Sep 2025
Most recent filing

PI Advanced Materials Co. Ltd Cash Flow Quality Index (2014–2024)

Historical Cash Flow Quality Index for PI Advanced Materials Co. Ltd across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of PI Advanced Materials Co. Ltd.

Annual Cash Flow Quality Index for PI Advanced Materials Co. Ltd (2014–2024)

Year-by-year earnings quality comparison for PI Advanced Materials Co. Ltd.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2024 2.36x ₩55.13 Billion ₩23.38 Billion ▲ +518.2%
2022 0.38x ₩17.44 Billion ₩45.71 Billion ▼ -72.4%
2021 1.38x ₩88.56 Billion ₩64.00 Billion ▼ -28.7%
2020 1.94x ₩80.94 Billion ₩41.72 Billion ▼ -9.7%
2019 2.15x ₩38.07 Billion ₩17.72 Billion ▲ +319.1%
2018 0.51x ₩17.94 Billion ₩34.98 Billion ▼ -75.9%
2017 2.12x ₩69.66 Billion ₩32.78 Billion ▲ +32.6%
2016 1.60x ₩33.63 Billion ₩20.98 Billion ▲ +22.9%
2015 1.30x ₩22.16 Billion ₩16.98 Billion ▲ +16.9%
2014 1.12x ₩24.14 Billion ₩21.63 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.