KPS Corporation (256940) — Cash Flow Quality Index

Latest as of June 2025: -2.59x

KPS Corporation (256940) has a Cash Flow Quality Index of -2.59x as of June 2025. Operating cash flow of ₩-3.09 Billion is below net income of ₩1.20 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore KPS Corporation (256940) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-2.59x
Operating CF / Net Income

Operating Cash Flow

₩-3.09 Billion
KRW

Net Income

₩1.20 Billion
KRW

Data as of

Jun 2025
Most recent filing

KPS Corporation Cash Flow Quality Index (2016–2024)

Historical Cash Flow Quality Index for KPS Corporation across 5 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see KPS Corporation (256940) cash flow conversion.

Annual Cash Flow Quality Index for KPS Corporation (2016–2024)

Year-by-year earnings quality comparison for KPS Corporation.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2024 2.98x ₩4.81 Billion ₩1.61 Billion ▲ +18184.8%
2023 -0.02x ₩-57.13 Million ₩3.46 Billion ▼ -104.7%
2018 0.35x ₩2.37 Billion ₩6.81 Billion ▼ -88.2%
2017 2.95x ₩6.48 Billion ₩2.19 Billion ▲ +377.2%
2016 0.62x ₩1.58 Billion ₩2.56 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.