Shinyoung HappyTomorrow No.5 Special Purpose Acquisition Company (323280) — Cash Flow Quality Index
Shinyoung HappyTomorrow No.5 Special Purpose Acquisition Company (323280) has a Cash Flow Quality Index of -1.17x as of December 2025. Operating cash flow of ₩-3.20 Billion is below net income of ₩2.74 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore Shinyoung HappyTomorrow No.5 Special Pur (323280) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Shinyoung HappyTomorrow No.5 Special Purpose Acquisition Company Cash Flow Quality Index (2024–2024)
Historical Cash Flow Quality Index for Shinyoung HappyTomorrow No.5 Special Purpose Acquisition Company across 1 annual periods. Values consistently above 1.0x indicate high-quality earnings. See net asset quality index of Shinyoung HappyTomorrow No.5 Special Pur to measure how much of total assets are equity-financed.
Annual Cash Flow Quality Index for Shinyoung HappyTomorrow No.5 Special Purpose Acquisition Company (2024–2024)
Year-by-year earnings quality comparison for Shinyoung HappyTomorrow No.5 Special Purpose Acquisition Company. For the full cash flow conversion analysis, see 323280 cash generation efficiency.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 0.75x | ₩4.49 Billion | ₩5.97 Billion | — |