Sangsangin Ian No.1 Special Purpose Acquisition Co. Ltd (307870) — Cash Flow Quality Index

Latest as of March 2021: 2.56x

Sangsangin Ian No.1 Special Purpose Acquisition Co. Ltd (307870) has a Cash Flow Quality Index of 2.56x as of March 2021. Operating cash flow of ₩2.58 Million exceeds net income of ₩1.01 Million, indicating high earnings quality where cash backs reported profits. For the full cash flow conversion analysis, see Sangsangin Ian No.1 Special Purpose Acqu cash flow conversion.

Cash Flow Quality Index

2.56x
Operating CF / Net Income

Operating Cash Flow

₩2.58 Million
KRW

Net Income

₩1.01 Million
KRW

Data as of

Mar 2021
Most recent filing

Sangsangin Ian No.1 Special Purpose Acquisition Co. Ltd Cash Flow Quality Index (2019–2020)

Historical Cash Flow Quality Index for Sangsangin Ian No.1 Special Purpose Acquisition Co. Ltd across 2 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore 307870 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.

Annual Cash Flow Quality Index for Sangsangin Ian No.1 Special Purpose Acquisition Co. Ltd (2019–2020)

Year-by-year earnings quality comparison for Sangsangin Ian No.1 Special Purpose Acquisition Co. Ltd. Explore capital reinvestment ratio of Sangsangin Ian No.1 Special Purpose Acqu to see what proportion of operating cash flow is directed to capital expenditures.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2020 1.37x ₩87.58 Million ₩63.76 Million ▲ +22.2%
2019 1.12x ₩105.28 Million ₩93.65 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.