Shinyoung HappyTomorrow No.5 Special Purpose Acquisition Company (323280) — Cash Flow Quality Index

Latest as of December 2025: -1.17x

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 cash flow conversion of Shinyoung HappyTomorrow No.5 Special Pur to assess how effectively this company generates cash.

Cash Flow Quality Index

-1.17x
Operating CF / Net Income

Operating Cash Flow

₩-3.20 Billion
KRW

Net Income

₩2.74 Billion
KRW

Data as of

Dec 2025
Most recent filing

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. Check 323280 cash flow reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.

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 live market cap and the full company financial profile, see Shinyoung HappyTomorrow No.5 Special Pur (323280) market capitalisation.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2024 0.75x ₩4.49 Billion ₩5.97 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.