LIG-ES SPAC (220260) — Cash Flow Quality Index
Latest as of September 2025:
3.49x
LIG-ES SPAC (220260) has a Cash Flow Quality Index of 3.49x as of September 2025. Operating cash flow of ₩1.61 Billion exceeds net income of ₩461.09 Million, indicating high earnings quality where cash backs reported profits. Explore LIG-ES SPAC debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
3.49x
Operating CF / Net Income
Operating Cash Flow
₩1.61 Billion
KRW
Net Income
₩461.09 Million
KRW
Data as of
Sep 2025
Most recent filing
LIG-ES SPAC Cash Flow Quality Index (2015–2024)
Historical Cash Flow Quality Index for LIG-ES SPAC 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 LIG-ES SPAC.
Annual Cash Flow Quality Index for LIG-ES SPAC (2015–2024)
Year-by-year earnings quality comparison for LIG-ES SPAC.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 2.07x | ₩10.63 Billion | ₩5.14 Billion | ▼ -4.4% |
| 2023 | 2.16x | ₩6.06 Billion | ₩2.80 Billion | ▲ +71.1% |
| 2022 | 1.26x | ₩4.81 Billion | ₩3.81 Billion | ▲ +43.7% |
| 2021 | 0.88x | ₩3.88 Billion | ₩4.41 Billion | ▼ -73.8% |
| 2020 | 3.35x | ₩5.04 Billion | ₩1.50 Billion | ▼ -79.0% |
| 2019 | 15.98x | ₩4.52 Billion | ₩282.62 Million | ▲ +1808.9% |
| 2018 | 0.84x | ₩4.60 Billion | ₩5.49 Billion | ▼ -78.2% |
| 2017 | 3.85x | ₩4.18 Billion | ₩1.09 Billion | ▲ +193.8% |
| 2016 | 1.31x | ₩35.91 Million | ₩27.42 Million | ▲ +225.0% |
| 2015 | -1.05x | ₩-13.37 Million | ₩12.76 Million | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.