Rayence Co. Ltd (228850) — Cash Flow Quality Index

Latest as of September 2025: 0.11x

Rayence Co. Ltd (228850) has a Cash Flow Quality Index of 0.11x as of September 2025. Operating cash flow of ₩276.38 Million is below net income of ₩2.47 Billion, suggesting accrual-heavy earnings not yet converted to cash. Also explore how large is Rayence Co. Ltd's balance sheet for the complete picture of this company's asset base.

Cash Flow Quality Index

0.11x
Operating CF / Net Income

Operating Cash Flow

₩276.38 Million
KRW

Net Income

₩2.47 Billion
KRW

Data as of

Sep 2025
Most recent filing

Rayence Co. Ltd Cash Flow Quality Index (2015–2024)

Historical Cash Flow Quality Index for Rayence Co. Ltd across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 228850 tangible net worth ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Rayence Co. Ltd (2015–2024)

Year-by-year earnings quality comparison for Rayence Co. Ltd. For live market cap and the full company financial profile, see 228850 market cap overview.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2024 3.06x ₩24.84 Billion ₩8.12 Billion ▲ +132.3%
2023 1.32x ₩25.82 Billion ₩19.60 Billion ▲ +79.5%
2022 0.73x ₩16.61 Billion ₩22.63 Billion ▼ -51.1%
2021 1.50x ₩20.94 Billion ₩13.96 Billion ▲ +133.0%
2019 0.64x ₩9.45 Billion ₩14.69 Billion ▼ -31.1%
2018 0.93x ₩14.70 Billion ₩15.73 Billion ▼ -33.7%
2017 1.41x ₩20.62 Billion ₩14.62 Billion ▲ +147.1%
2016 0.57x ₩8.37 Billion ₩14.67 Billion ▼ -11.5%
2015 0.64x ₩9.33 Billion ₩14.48 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.