mPLUS Corp (259630) — Cash Flow Quality Index
Latest as of June 2026:
-1.57x
mPLUS Corp (259630) has a Cash Flow Quality Index of -1.57x as of June 2026. Operating cash flow of ₩-5.70 Billion is below net income of ₩3.63 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore mPLUS Corp (259630) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-1.57x
Operating CF / Net Income
Operating Cash Flow
₩-5.70 Billion
KRW
Net Income
₩3.63 Billion
KRW
Data as of
Jun 2026
Most recent filing
mPLUS Corp Cash Flow Quality Index (2016–2025)
Historical Cash Flow Quality Index for mPLUS Corp across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see mPLUS Corp (259630) cash flow conversion.
Annual Cash Flow Quality Index for mPLUS Corp (2016–2025)
Year-by-year earnings quality comparison for mPLUS Corp.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 3.01x | ₩62.14 Billion | ₩20.63 Billion | ▲ +262.2% |
| 2024 | -1.86x | ₩-20.39 Billion | ₩10.98 Billion | ▼ -133.6% |
| 2023 | 5.53x | ₩110.58 Billion | ₩20.00 Billion | ▲ +385.2% |
| 2020 | 1.14x | ₩6.66 Billion | ₩5.85 Billion | ▲ +114.6% |
| 2019 | -7.79x | ₩-15.63 Billion | ₩2.01 Billion | ▼ -141.2% |
| 2018 | -3.23x | ₩-5.10 Billion | ₩1.58 Billion | ▼ -80.2% |
| 2017 | -1.79x | ₩-8.81 Billion | ₩4.92 Billion | ▼ -310.0% |
| 2016 | 0.85x | ₩3.02 Billion | ₩3.54 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.