Eugene ACPC SPAC 2 (215090) — Cash Flow Quality Index
Eugene ACPC SPAC 2 (215090) has a Cash Flow Quality Index of -0.28x as of December 2025. Operating cash flow of ₩-312.58 Million is below net income of ₩1.11 Billion, suggesting accrual-heavy earnings not yet converted to cash. For the full cash flow conversion analysis, see 215090 cash flow conversion.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Eugene ACPC SPAC 2 Cash Flow Quality Index (2015–2025)
Historical Cash Flow Quality Index for Eugene ACPC SPAC 2 across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore Eugene ACPC SPAC 2 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Annual Cash Flow Quality Index for Eugene ACPC SPAC 2 (2015–2025)
Year-by-year earnings quality comparison for Eugene ACPC SPAC 2. Explore Eugene ACPC SPAC 2 (215090) reinvestment ratio to see what proportion of operating cash flow is directed to capital expenditures.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.38x | ₩1.17 Billion | ₩3.10 Billion | ▲ +1.1% |
| 2024 | 0.37x | ₩4.11 Billion | ₩10.98 Billion | ▲ +327.9% |
| 2022 | -0.16x | ₩-5.36 Billion | ₩32.64 Billion | ▲ +90.3% |
| 2017 | -1.69x | ₩-1.17 Billion | ₩694.89 Million | ▼ -216.9% |
| 2016 | 1.45x | ₩135.11 Million | ₩93.42 Million | ▲ +137.7% |
| 2015 | -3.84x | ₩-212.96 Million | ₩55.51 Million | — |