LEMON Co. Ltd (294140) — Cash Flow Quality Index

Latest as of March 2024: -9.55x

LEMON Co. Ltd (294140) has a Cash Flow Quality Index of -9.55x as of March 2024. Operating cash flow of ₩-2.39 Billion is below net income of ₩250.01 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore LEMON Co. Ltd (294140) cash flow to debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-9.55x
Operating CF / Net Income

Operating Cash Flow

₩-2.39 Billion
KRW

Net Income

₩250.01 Million
KRW

Data as of

Mar 2024
Most recent filing

LEMON Co. Ltd Cash Flow Quality Index (2017–2020)

Historical Cash Flow Quality Index for LEMON Co. Ltd across 2 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 294140 operating cash flow.

Annual Cash Flow Quality Index for LEMON Co. Ltd (2017–2020)

Year-by-year earnings quality comparison for LEMON Co. Ltd.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2020 1.68x ₩20.94 Billion ₩12.46 Billion ▲ +206.9%
2017 0.55x ₩4.75 Billion ₩8.68 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.