P&H Tech Co. Ltd. (239890) — Cash Flow Quality Index
P&H Tech Co. Ltd. (239890) has a Cash Flow Quality Index of 3.55x as of September 2025. Operating cash flow of ₩3.25 Billion exceeds net income of ₩913.52 Million, indicating high earnings quality where cash backs reported profits. Explore P&H Tech Co. Ltd. (239890) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
P&H Tech Co. Ltd. Cash Flow Quality Index (2021–2024)
Historical Cash Flow Quality Index for P&H Tech Co. Ltd. across 4 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see P&H Tech Co. Ltd. (239890) cash conversion ratio.
Annual Cash Flow Quality Index for P&H Tech Co. Ltd. (2021–2024)
Year-by-year earnings quality comparison for P&H Tech Co. Ltd..
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 2.77x | ₩9.39 Billion | ₩3.39 Billion | ▲ +192.8% |
| 2023 | 0.95x | ₩2.99 Billion | ₩3.16 Billion | ▲ +244.0% |
| 2022 | 0.28x | ₩2.08 Billion | ₩7.56 Billion | ▲ +1945.5% |
| 2021 | -0.01x | ₩-58.35 Million | ₩3.91 Billion | — |