TOPMATERIAL LTD Cash Flow Quality Index
TOPMATERIAL LTD cash flow quality index. 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. Explore TOPMATERIAL LTD (360070) cash flow to debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of TOPMATERIAL LTD (2021–2023)
Cash flow quality index of TOPMATERIAL LTD from 2021 to 2023. Historical Cash Flow Quality Index for TOPMATERIAL LTD across 3 annual periods. Values consistently above 1.0x indicate high-quality earnings. See 360070 equity to assets ratio to measure how much of total assets are equity-financed.
TOPMATERIAL LTD Cash Flow Quality Index by Year (2021–2023)
TOPMATERIAL LTD cash flow quality index by year from 2021 to 2023. Year-by-year earnings quality comparison for TOPMATERIAL LTD. For the full cash flow conversion analysis, see TOPMATERIAL LTD (360070) cash flow conversion.
| 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 | — |