SP Systems Co.Ltd Cash Flow Quality Index
SP Systems Co.Ltd cash flow quality index. SP Systems Co.Ltd (317830) has a Cash Flow Quality Index of -6.77x as of September 2023. Operating cash flow of ₩-3.34 Billion is below net income of ₩493.70 Million, suggesting accrual-heavy earnings not yet converted to cash. See SP Systems Co.Ltd (317830) flexibility index to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of SP Systems Co.Ltd (2017–2023)
Cash flow quality index of SP Systems Co.Ltd from 2017 to 2023. Historical Cash Flow Quality Index for SP Systems Co.Ltd across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore SP Systems Co.Ltd debt service capacity to assess how comfortably operating cash covers total debt obligations.
SP Systems Co.Ltd Cash Flow Quality Index by Year (2017–2023)
SP Systems Co.Ltd cash flow quality index by year from 2017 to 2023. Year-by-year earnings quality comparison for SP Systems Co.Ltd. For the full cash flow conversion analysis, see SP Systems Co.Ltd (317830) cash conversion ratio.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | -10.66x | ₩-4.47 Billion | ₩419.16 Million | ▼ -601.3% |
| 2022 | 2.13x | ₩3.71 Billion | ₩1.75 Billion | ▼ -88.4% |
| 2020 | 18.31x | ₩5.40 Billion | ₩294.75 Million | ▲ +971.3% |
| 2019 | -2.10x | ₩-2.75 Billion | ₩1.31 Billion | ▼ -445.4% |
| 2018 | 0.61x | ₩1.97 Billion | ₩3.23 Billion | ▼ -63.9% |
| 2017 | 1.68x | ₩2.49 Billion | ₩1.48 Billion | — |