Advanced Process Systems Corporation (265520) — Cash Flow Quality Index
Advanced Process Systems Corporation (265520) has a Cash Flow Quality Index of 1.30x as of March 2026. Operating cash flow of ₩25.72 Billion exceeds net income of ₩19.74 Billion, indicating high earnings quality where cash backs reported profits. Explore Advanced Process Systems Corporation cash 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
Advanced Process Systems Corporation Cash Flow Quality Index (2017–2025)
Historical Cash Flow Quality Index for Advanced Process Systems Corporation across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Advanced Process Systems Corporation (265520) cash conversion ratio.
Annual Cash Flow Quality Index for Advanced Process Systems Corporation (2017–2025)
Year-by-year earnings quality comparison for Advanced Process Systems Corporation.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.43x | ₩33.90 Billion | ₩23.78 Billion | ▲ +45.8% |
| 2024 | 0.98x | ₩50.61 Billion | ₩51.78 Billion | ▲ +19.4% |
| 2023 | 0.82x | ₩49.13 Billion | ₩60.03 Billion | ▼ -39.4% |
| 2022 | 1.35x | ₩111.10 Billion | ₩82.24 Billion | ▲ +21.1% |
| 2021 | 1.12x | ₩63.25 Billion | ₩56.71 Billion | ▼ -56.2% |
| 2020 | 2.55x | ₩63.60 Billion | ₩24.95 Billion | ▲ +33.4% |
| 2019 | 1.91x | ₩18.07 Billion | ₩9.45 Billion | ▲ +197.9% |
| 2018 | -1.95x | ₩-49.25 Billion | ₩25.23 Billion | ▼ -166.9% |
| 2017 | 2.92x | ₩66.85 Billion | ₩22.91 Billion | — |