TOPMATERIAL LTD (360070) — 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) 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
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. For the full cash flow conversion analysis, see TOPMATERIAL LTD operating cash flow efficiency.
Annual Cash Flow Quality Index for TOPMATERIAL LTD (2021–2023)
Year-by-year earnings quality comparison for TOPMATERIAL LTD.
| 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 | — |