ESV Inc (223310) — Cash Flow Quality Index

Latest as of June 2025: -0.47x

ESV Inc (223310) has a Cash Flow Quality Index of -0.47x as of June 2025. Operating cash flow of ₩-315.84 Million is below net income of ₩669.38 Million, suggesting accrual-heavy earnings not yet converted to cash. For the full cash flow conversion analysis, see cash efficiency ratio of ESV Inc.

Cash Flow Quality Index

-0.47x
Operating CF / Net Income

Operating Cash Flow

₩-315.84 Million
KRW

Net Income

₩669.38 Million
KRW

Data as of

Jun 2025
Most recent filing

ESV Inc Cash Flow Quality Index (2013–2014)

Historical Cash Flow Quality Index for ESV Inc across 2 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore ESV Inc (223310) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Annual Cash Flow Quality Index for ESV Inc (2013–2014)

Year-by-year earnings quality comparison for ESV Inc. Explore ESV Inc capex to cash flow ratio to see what proportion of operating cash flow is directed to capital expenditures.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2014 1.23x ₩3.09 Billion ₩2.51 Billion ▲ +259.5%
2013 -0.77x ₩-182.81 Million ₩236.52 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.