LS Materials (417200) — Cash Flow Quality Index
Latest as of December 2024:
-1.92x
LS Materials (417200) has a Cash Flow Quality Index of -1.92x as of December 2024. Operating cash flow of ₩-10.92 Billion is below net income of ₩5.69 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore LS Materials (417200) cash flow to debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-1.92x
Operating CF / Net Income
Operating Cash Flow
₩-10.92 Billion
KRW
Net Income
₩5.69 Billion
KRW
Data as of
Dec 2024
Most recent filing
LS Materials Cash Flow Quality Index (2022–2024)
Historical Cash Flow Quality Index for LS Materials across 3 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see LS Materials cash flow conversion.
Annual Cash Flow Quality Index for LS Materials (2022–2024)
Year-by-year earnings quality comparison for LS Materials.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | -1.92x | ₩-10.92 Billion | ₩5.69 Billion | ▼ -442.4% |
| 2023 | 0.56x | ₩6.85 Billion | ₩12.22 Billion | ▲ +135.2% |
| 2022 | 0.24x | ₩2.00 Billion | ₩8.41 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.