IBKS No3 SPAC (225430) — Cash Flow Quality Index

Latest as of June 2023: 5.19x

IBKS No3 SPAC (225430) has a Cash Flow Quality Index of 5.19x as of June 2023. Operating cash flow of ₩824.30 Million exceeds net income of ₩158.72 Million, indicating high earnings quality where cash backs reported profits. Explore how well can IBKS No3 SPAC service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

5.19x
Operating CF / Net Income

Operating Cash Flow

₩824.30 Million
KRW

Net Income

₩158.72 Million
KRW

Data as of

Jun 2023
Most recent filing

IBKS No3 SPAC Cash Flow Quality Index (2017–2020)

Historical Cash Flow Quality Index for IBKS No3 SPAC across 2 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of IBKS No3 SPAC.

Annual Cash Flow Quality Index for IBKS No3 SPAC (2017–2020)

Year-by-year earnings quality comparison for IBKS No3 SPAC.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2020 1.93x ₩909.18 Million ₩470.88 Million ▲ +163.7%
2017 -3.03x ₩-45.15 Million ₩14.90 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.