Pearl Abyss Corp (263750) — Cash Flow Quality Index
Latest as of September 2025:
0.48x
Pearl Abyss Corp (263750) has a Cash Flow Quality Index of 0.48x as of September 2025. Operating cash flow of ₩13.93 Billion is below net income of ₩29.00 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore Pearl Abyss Corp cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
0.48x
Operating CF / Net Income
Operating Cash Flow
₩13.93 Billion
KRW
Net Income
₩29.00 Billion
KRW
Data as of
Sep 2025
Most recent filing
Pearl Abyss Corp Cash Flow Quality Index (2015–2024)
Historical Cash Flow Quality Index for Pearl Abyss Corp across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 263750 cash flow metrics.
Annual Cash Flow Quality Index for Pearl Abyss Corp (2015–2024)
Year-by-year earnings quality comparison for Pearl Abyss Corp.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | -0.09x | ₩-5.39 Billion | ₩60.34 Billion | ▼ -104.2% |
| 2023 | 2.11x | ₩32.42 Billion | ₩15.38 Billion | ▲ +99.8% |
| 2021 | 1.05x | ₩64.44 Billion | ₩61.11 Billion | ▼ -33.5% |
| 2020 | 1.59x | ₩157.43 Billion | ₩99.25 Billion | ▲ +48.5% |
| 2019 | 1.07x | ₩168.36 Billion | ₩157.65 Billion | ▼ -1.8% |
| 2018 | 1.09x | ₩159.28 Billion | ₩146.45 Billion | ▼ -9.3% |
| 2017 | 1.20x | ₩59.41 Billion | ₩49.55 Billion | ▲ +30.9% |
| 2016 | 0.92x | ₩46.58 Billion | ₩50.86 Billion | ▼ -1.9% |
| 2015 | 0.93x | ₩22.80 Billion | ₩24.42 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.