LifeSemantics Corp. (347700) — Cash Flow Quality Index

Latest as of March 2026: -0.80x

LifeSemantics Corp. (347700) has a Cash Flow Quality Index of -0.80x as of March 2026. Operating cash flow of ₩-32.00 Billion is below net income of ₩39.79 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore debt repayment capacity of LifeSemantics Corp. to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-0.80x
Operating CF / Net Income

Operating Cash Flow

₩-32.00 Billion
KRW

Net Income

₩39.79 Billion
KRW

Data as of

Mar 2026
Most recent filing

LifeSemantics Corp. Cash Flow Quality Index (2025–2025)

Historical Cash Flow Quality Index for LifeSemantics Corp. across 1 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of LifeSemantics Corp..

Annual Cash Flow Quality Index for LifeSemantics Corp. (2025–2025)

Year-by-year earnings quality comparison for LifeSemantics Corp..

Year Quality Index Operating CF (KRW) Net Income YoY Change
2025 -86.14x ₩-14.67 Billion ₩170.26 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.