Dear U Co. Ltd. (376300) — Cash Flow Quality Index
Dear U Co. Ltd. (376300) has a Cash Flow Quality Index of 2.66x as of June 2026. Operating cash flow of ₩12.04 Billion exceeds net income of ₩4.53 Billion, indicating high earnings quality where cash backs reported profits. Explore how well can Dear U Co. Ltd. service its debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Dear U Co. Ltd. Cash Flow Quality Index (2022–2025)
Historical Cash Flow Quality Index for Dear U Co. Ltd. across 4 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see how efficiently does Dear U Co. Ltd. generate cash.
Annual Cash Flow Quality Index for Dear U Co. Ltd. (2022–2025)
Year-by-year earnings quality comparison for Dear U Co. Ltd..
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.90x | ₩35.48 Billion | ₩18.63 Billion | ▲ +95.7% |
| 2024 | 0.97x | ₩23.74 Billion | ₩24.39 Billion | ▲ +99.4% |
| 2023 | 0.49x | ₩12.78 Billion | ₩26.19 Billion | ▼ -61.9% |
| 2022 | 1.28x | ₩21.00 Billion | ₩16.40 Billion | — |