NDFOS Co. Ltd (238090) — Cash Flow Quality Index
Latest as of September 2025:
-0.12x
NDFOS Co. Ltd (238090) has a Cash Flow Quality Index of -0.12x as of September 2025. Operating cash flow of ₩-465.00 Million is below net income of ₩3.89 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can NDFOS Co. Ltd service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-0.12x
Operating CF / Net Income
Operating Cash Flow
₩-465.00 Million
KRW
Net Income
₩3.89 Billion
KRW
Data as of
Sep 2025
Most recent filing
NDFOS Co. Ltd Cash Flow Quality Index (2014–2021)
Historical Cash Flow Quality Index for NDFOS Co. Ltd across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 238090 cash flow conversion.
Annual Cash Flow Quality Index for NDFOS Co. Ltd (2014–2021)
Year-by-year earnings quality comparison for NDFOS Co. Ltd.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2021 | 0.95x | ₩17.16 Billion | ₩18.05 Billion | ▲ +21.2% |
| 2020 | 0.78x | ₩6.44 Billion | ₩8.21 Billion | ▲ +26.2% |
| 2017 | 0.62x | ₩5.01 Billion | ₩8.07 Billion | ▼ -27.3% |
| 2016 | 0.85x | ₩12.76 Billion | ₩14.93 Billion | ▲ +134.5% |
| 2015 | 0.36x | ₩5.01 Billion | ₩13.76 Billion | ▼ -70.4% |
| 2014 | 1.23x | ₩5.01 Billion | ₩4.07 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.