IBKS No2 SPAC (204840) — Cash Flow Quality Index

Latest as of September 2025: -2.17x

IBKS No2 SPAC (204840) has a Cash Flow Quality Index of -2.17x as of September 2025. Operating cash flow of ₩-288.62 Million is below net income of ₩132.77 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore IBKS No2 SPAC (204840) long-term investment share to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

-2.17x
Operating CF / Net Income

Operating Cash Flow

₩-288.62 Million
KRW

Net Income

₩132.77 Million
KRW

Data as of

Sep 2025
Most recent filing

IBKS No2 SPAC Cash Flow Quality Index (2015–2025)

Historical Cash Flow Quality Index for IBKS No2 SPAC across 2 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 204840 tangible net assets ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for IBKS No2 SPAC (2015–2025)

Year-by-year earnings quality comparison for IBKS No2 SPAC. For live market cap and the full company financial profile, see IBKS No2 SPAC (204840) total market value.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2025 -90.01x ₩-1.12 Billion ₩12.49 Million ▼ -4159.0%
2015 2.22x ₩2.40 Billion ₩1.08 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.