Shinyoung HappyTomorrow No.5 Special Purpose Acquisition Company (323280) — Cash Flow-to-Debt Ratio

Latest as of March 2026: -0.16x

Shinyoung HappyTomorrow No.5 Special Purpose Acquisition Company (323280) has a Cash Flow-to-Debt Ratio of -0.16x as of March 2026, meaning its operating cash flow of ₩-10.15 Billion could theoretically repay 0% of its total liabilities (₩65.35 Billion) in one year. For the full cash flow conversion analysis, see Shinyoung HappyTomorrow No.5 Special Pur (323280) cash conversion ratio.

CF-to-Debt Ratio

-0.16x
Operating CF / Total Liabilities

Operating Cash Flow

₩-10.15 Billion
KRW

Total Liabilities

₩65.35 Billion
KRW

Data as of

Mar 2026
Most recent filing

Shinyoung HappyTomorrow No.5 Special Purpose Acquisition Company Cash Flow-to-Debt Ratio (2019–2025)

Historical debt coverage capacity for Shinyoung HappyTomorrow No.5 Special Purpose Acquisition Company across 6 annual periods. See how much free cash does Shinyoung HappyTomorrow No.5 Special Pur generate to measure how efficiently the company converts operating cash flow to free cash.

Annual Cash Flow-to-Debt Ratio for Shinyoung HappyTomorrow No.5 Special Purpose Acquisition Company (2019–2025)

Year-by-year debt coverage analysis for Shinyoung HappyTomorrow No.5 Special Purpose Acquisition Company. Check 323280 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 -0.22x ₩-9.75 Billion ₩44.45 Billion ▼ -288.8%
2024 0.12x ₩4.49 Billion ₩38.63 Billion ▼ -61.6%
2023 0.30x ₩7.88 Billion ₩26.09 Billion ▲ +404.6%
2022 -0.10x ₩-2.33 Billion ₩23.44 Billion ▼ -335.6%
2020 0.04x ₩43.60 Million ₩1.04 Billion ▲ +122.5%
2019 -0.19x ₩-185.34 Million ₩989.92 Million
Cash Flow-to-Debt Ratio = Operating Cash Flow / Total Liabilities. Higher is better for debt service capacity.