Hana Must SPAC 2 (208370) — Cash Flow Quality Index

Latest as of September 2025: 1.65x

Hana Must SPAC 2 (208370) has a Cash Flow Quality Index of 1.65x as of September 2025. Operating cash flow of ₩838.06 Million exceeds net income of ₩508.99 Million, indicating high earnings quality where cash backs reported profits. Explore how well can Hana Must SPAC 2 service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.65x
Operating CF / Net Income

Operating Cash Flow

₩838.06 Million
KRW

Net Income

₩508.99 Million
KRW

Data as of

Sep 2025
Most recent filing

Hana Must SPAC 2 Cash Flow Quality Index (2015–2024)

Historical Cash Flow Quality Index for Hana Must SPAC 2 across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 208370 operating cash flow.

Annual Cash Flow Quality Index for Hana Must SPAC 2 (2015–2024)

Year-by-year earnings quality comparison for Hana Must SPAC 2.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2024 1.43x ₩4.50 Billion ₩3.15 Billion ▲ +112.6%
2023 0.67x ₩3.47 Billion ₩5.17 Billion ▲ +3403.2%
2022 0.02x ₩50.81 Million ₩2.65 Billion ▼ -98.4%
2021 1.18x ₩2.93 Billion ₩2.47 Billion ▼ -78.7%
2020 5.57x ₩4.23 Billion ₩758.70 Million ▲ +466.0%
2015 0.98x ₩164.29 Million ₩166.90 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.