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. Explore Sangsangin Ian No.1 Special Purpose Acqu cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

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. See Sangsangin Ian No.1 Special Purpose Acqu balance sheet quality to measure how much of total assets are equity-financed.

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. For the full cash flow conversion analysis, see how efficiently does Sangsangin Ian No.1 Special Purpose Acqu generate cash.

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.