TOPMATERIAL LTD (360070) — Cash Flow Quality Index

Latest as of September 2024: -11.60x

TOPMATERIAL LTD (360070) has a Cash Flow Quality Index of -11.60x as of September 2024. Operating cash flow of ₩-21.48 Billion is below net income of ₩1.85 Billion, suggesting accrual-heavy earnings not yet converted to cash. Also explore 360070 current and non-current assets for the complete picture of this company's asset base.

Cash Flow Quality Index

-11.60x
Operating CF / Net Income

Operating Cash Flow

₩-21.48 Billion
KRW

Net Income

₩1.85 Billion
KRW

Data as of

Sep 2024
Most recent filing

TOPMATERIAL LTD Cash Flow Quality Index (2021–2023)

Historical Cash Flow Quality Index for TOPMATERIAL LTD across 3 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check tangible equity quality of TOPMATERIAL LTD to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for TOPMATERIAL LTD (2021–2023)

Year-by-year earnings quality comparison for TOPMATERIAL LTD. For live market cap and the full company financial profile, see 360070 company net worth.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2023 -1.02x ₩-17.95 Billion ₩17.57 Billion ▼ -178.5%
2022 1.30x ₩13.74 Billion ₩10.56 Billion ▲ +74.6%
2021 0.75x ₩3.19 Billion ₩4.28 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.