J.ESTINA Co.Ltd (026040) — Cash Flow-to-Debt Ratio
J.ESTINA Co.Ltd (026040) has a Cash Flow-to-Debt Ratio of 0.48x as of June 2026, meaning its operating cash flow of ₩6.23 Billion could theoretically repay 0% of its total liabilities (₩12.89 Billion) in one year. See J.ESTINA Co.Ltd (026040) financial flexibility to measure the company's free cash flow as a share of total liabilities.
CF-to-Debt Ratio
Operating Cash Flow
Total Liabilities
Data as of
J.ESTINA Co.Ltd Cash Flow-to-Debt Ratio (2011–2025)
Historical debt coverage capacity for J.ESTINA Co.Ltd across 15 annual periods. For the full cash flow conversion analysis, see J.ESTINA Co.Ltd (026040) cash flow conversion.
Annual Cash Flow-to-Debt Ratio for J.ESTINA Co.Ltd (2011–2025)
Year-by-year debt coverage analysis for J.ESTINA Co.Ltd. Check 026040 operating cash flow to net income to evaluate the quality of earnings relative to operating cash generation.
| Year | CF-to-Debt Ratio | Operating CF (KRW) | Total Liabilities | YoY Change |
|---|---|---|---|---|
| 2025 | -0.15x | ₩-1.48 Billion | ₩9.90 Billion | ▼ -251.4% |
| 2024 | 0.10x | ₩1.02 Billion | ₩10.32 Billion | ▼ -28.0% |
| 2023 | 0.14x | ₩1.55 Billion | ₩11.35 Billion | ▼ -51.4% |
| 2022 | 0.28x | ₩3.56 Billion | ₩12.64 Billion | ▲ +3.1% |
| 2021 | 0.27x | ₩4.42 Billion | ₩16.18 Billion | ▲ +396.8% |
| 2020 | -0.09x | ₩-3.40 Billion | ₩36.98 Billion | ▼ -144.8% |
| 2019 | -0.04x | ₩-1.38 Billion | ₩36.71 Billion | ▼ -117.6% |
| 2018 | 0.21x | ₩9.34 Billion | ₩43.80 Billion | ▲ +53.8% |
| 2017 | 0.14x | ₩5.25 Billion | ₩37.83 Billion | ▼ -18.6% |
| 2016 | 0.17x | ₩7.75 Billion | ₩45.50 Billion | ▼ -34.6% |
| 2015 | 0.26x | ₩12.41 Billion | ₩47.70 Billion | ▲ +570.3% |
| 2014 | 0.04x | ₩1.70 Billion | ₩43.87 Billion | ▼ -79.6% |
| 2013 | 0.19x | ₩7.81 Billion | ₩41.05 Billion | ▲ +11.8% |
| 2012 | 0.17x | ₩7.05 Billion | ₩41.39 Billion | ▲ +3566.3% |
| 2011 | 0.00x | ₩202.36 Million | ₩43.59 Billion | — |