Willings Co. Ltd (313760) — Cash Flow Quality Index

Latest as of September 2021: -3.04x

Willings Co. Ltd (313760) has a Cash Flow Quality Index of -3.04x as of September 2021. Operating cash flow of ₩-1.30 Billion is below net income of ₩427.92 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 313760 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-3.04x
Operating CF / Net Income

Operating Cash Flow

₩-1.30 Billion
KRW

Net Income

₩427.92 Million
KRW

Data as of

Sep 2021
Most recent filing

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

Historical Cash Flow Quality Index for Willings Co. Ltd across 4 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of Willings Co. Ltd.

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

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

Year Quality Index Operating CF (KRW) Net Income YoY Change
2020 17.66x ₩5.66 Billion ₩320.34 Million ▲ +580.1%
2019 -3.68x ₩-11.37 Billion ₩3.09 Billion ▼ -405.5%
2018 1.20x ₩5.17 Billion ₩4.29 Billion ▲ +202.6%
2017 -1.17x ₩-2.80 Billion ₩2.38 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.