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 long-term investment intensity of LIG-ES SPAC to see how much of total assets are deployed in long-term investments.

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. Check LIG-ES SPAC tangible net worth ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for LIG-ES SPAC (2015–2024)

Year-by-year earnings quality comparison for LIG-ES SPAC. For live market cap and the full company financial profile, see 220260 company net worth.

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.