Hpsp Co Ltd (403870) — Cash Flow Quality Index
Latest as of March 2026:
0.52x
Hpsp Co Ltd (403870) has a Cash Flow Quality Index of 0.52x as of March 2026. Operating cash flow of ₩13.01 Billion is below net income of ₩24.86 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore cash flow to debt ratio of Hpsp Co Ltd to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
0.52x
Operating CF / Net Income
Operating Cash Flow
₩13.01 Billion
KRW
Net Income
₩24.86 Billion
KRW
Data as of
Mar 2026
Most recent filing
Hpsp Co Ltd Cash Flow Quality Index (2020–2025)
Historical Cash Flow Quality Index for Hpsp Co Ltd across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Hpsp Co Ltd (403870) cash conversion ratio.
Annual Cash Flow Quality Index for Hpsp Co Ltd (2020–2025)
Year-by-year earnings quality comparison for Hpsp Co Ltd.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.38x | ₩100.21 Billion | ₩72.66 Billion | ▲ +41.9% |
| 2024 | 0.97x | ₩83.83 Billion | ₩86.28 Billion | ▲ +17.7% |
| 2023 | 0.83x | ₩66.38 Billion | ₩80.43 Billion | ▼ -33.7% |
| 2022 | 1.24x | ₩82.10 Billion | ₩66.01 Billion | ▲ +16.4% |
| 2021 | 1.07x | ₩37.78 Billion | ₩35.34 Billion | ▼ -42.1% |
| 2020 | 1.85x | ₩32.62 Billion | ₩17.66 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.