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. For the full cash flow conversion analysis, see cash efficiency ratio of Shinyoung HappyTomorrow No.5 Special Pur.
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. Explore Shinyoung HappyTomorrow No.5 Special Pur (323280) cash flow to debt to assess how comfortably operating cash covers total debt obligations.
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. Explore how much does Shinyoung HappyTomorrow No.5 Special Pur reinvest in capital to see what proportion of operating cash flow is directed to capital expenditures.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 0.75x | ₩4.49 Billion | ₩5.97 Billion | — |