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. Explore Eugene ACPC SPAC 2 debt service capacity to assess how comfortably operating cash covers total debt obligations.
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. See 215090 equity to assets ratio to measure how much of total assets are equity-financed.
Annual Cash Flow Quality Index for Eugene ACPC SPAC 2 (2015–2025)
Year-by-year earnings quality comparison for Eugene ACPC SPAC 2. For the full cash flow conversion analysis, see cash flow conversion of Eugene ACPC SPAC 2.
| 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 | — |