Korea No. 9 Special Purpose Acquisition Co. Ltd. (368770) — Cash Flow Quality Index

Latest as of March 2026: 0.92x

Korea No. 9 Special Purpose Acquisition Co. Ltd. (368770) has a Cash Flow Quality Index of 0.92x as of March 2026. Operating cash flow of ₩4.40 Billion is below net income of ₩4.77 Billion, suggesting accrual-heavy earnings not yet converted to cash. For the full cash flow conversion analysis, see cash flow conversion of Korea No. 9 Special Purpose Acquisition .

Cash Flow Quality Index

0.92x
Operating CF / Net Income

Operating Cash Flow

₩4.40 Billion
KRW

Net Income

₩4.77 Billion
KRW

Data as of

Mar 2026
Most recent filing

Korea No. 9 Special Purpose Acquisition Co. Ltd. Cash Flow Quality Index (2023–2025)

Historical Cash Flow Quality Index for Korea No. 9 Special Purpose Acquisition Co. Ltd. across 3 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore Korea No. 9 Special Purpose Acquisition (368770) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Annual Cash Flow Quality Index for Korea No. 9 Special Purpose Acquisition Co. Ltd. (2023–2025)

Year-by-year earnings quality comparison for Korea No. 9 Special Purpose Acquisition Co. Ltd.. Explore 368770 capital expenditure intensity to see what proportion of operating cash flow is directed to capital expenditures.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2025 0.56x ₩5.20 Billion ₩9.31 Billion ▼ -32.4%
2024 0.83x ₩5.91 Billion ₩7.15 Billion ▲ +287.4%
2023 -0.44x ₩-1.26 Billion ₩2.85 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.