RF Materials Co. Ltd (327260) — Cash Flow Quality Index
RF Materials Co. Ltd (327260) has a Cash Flow Quality Index of 0.55x as of March 2026. Operating cash flow of ₩1.35 Billion is below net income of ₩2.45 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore RF Materials Co. Ltd (327260) 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
RF Materials Co. Ltd Cash Flow Quality Index (2017–2025)
Historical Cash Flow Quality Index for RF Materials Co. Ltd across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 327260 cash flow metrics.
Annual Cash Flow Quality Index for RF Materials Co. Ltd (2017–2025)
Year-by-year earnings quality comparison for RF Materials Co. Ltd.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.01x | ₩7.16 Billion | ₩7.06 Billion | ▼ -86.0% |
| 2023 | 7.25x | ₩5.18 Billion | ₩714.08 Million | ▲ +427.9% |
| 2022 | 1.37x | ₩4.60 Billion | ₩3.34 Billion | ▲ +1824.8% |
| 2019 | 0.07x | ₩85.51 Million | ₩1.20 Billion | ▼ -84.6% |
| 2018 | 0.46x | ₩1.73 Billion | ₩3.74 Billion | ▼ -75.5% |
| 2017 | 1.89x | ₩1.69 Billion | ₩895.99 Million | — |