J.ESTINA Co.Ltd (026040) — Financial Flexibility Index

Latest as of March 2026: -0.55x

J.ESTINA Co.Ltd (026040) has a Financial Flexibility Index of -0.55x as of March 2026. Free cash flow of ₩-6.38 Billion (operating CF ₩-6.73 Billion minus capex ₩345.37 Million) represents -1% of total liabilities (₩11.70 Billion). Check how strategically is J.ESTINA Co.Ltd's equity deployed to assess the company's strategic physical and investment asset allocation.

Financial Flexibility Index

-0.55x
Free Cash Flow / Total Liabilities

Free Cash Flow

₩-6.38 Billion
Operating CF − Capex

Total Liabilities

₩11.70 Billion
KRW

Capital Expenditures

₩345.37 Million
KRW

J.ESTINA Co.Ltd Financial Flexibility Index (2011–2025)

Historical Financial Flexibility Index trend for J.ESTINA Co.Ltd across 15 annual periods. See J.ESTINA Co.Ltd (026040) liquidity to equity ratio to evaluate short-term liquidity relative to the company's equity base.

Annual Financial Flexibility Index for J.ESTINA Co.Ltd (2011–2025)

Year-by-year free cash flow to debt coverage for J.ESTINA Co.Ltd. For the full company profile including market capitalisation, see how much is J.ESTINA Co.Ltd worth.

Year Flexibility Index Free Cash Flow (KRW) Operating CF Total Liabilities YoY Change
2025 -0.05x ₩-525.47 Million ₩-1.48 Billion ₩9.90 Billion ▼ -127.4%
2024 0.19x ₩2.00 Billion ₩1.02 Billion ₩10.32 Billion ▼ -27.4%
2023 0.27x ₩3.03 Billion ₩1.55 Billion ₩11.35 Billion ▼ -25.7%
2022 0.36x ₩4.54 Billion ₩3.56 Billion ₩12.64 Billion ▲ +14.0%
2021 0.32x ₩5.10 Billion ₩4.42 Billion ₩16.18 Billion ▲ +655.9%
2020 -0.06x ₩-2.10 Billion ₩-3.40 Billion ₩36.98 Billion ▼ -2114.5%
2019 0.00x ₩103.28 Million ₩-1.38 Billion ₩36.71 Billion ▼ -99.3%
2018 0.42x ₩18.36 Billion ₩9.34 Billion ₩43.80 Billion ▲ +23.4%
2017 0.34x ₩12.85 Billion ₩5.25 Billion ₩37.83 Billion ▲ +14.1%
2016 0.30x ₩13.54 Billion ₩7.75 Billion ₩45.50 Billion ▼ -16.4%
2015 0.36x ₩16.98 Billion ₩12.41 Billion ₩47.70 Billion ▲ +116.8%
2014 0.16x ₩7.21 Billion ₩1.70 Billion ₩43.87 Billion ▼ -47.6%
2013 0.31x ₩12.87 Billion ₩7.81 Billion ₩41.05 Billion ▲ +16.5%
2012 0.27x ₩11.15 Billion ₩7.05 Billion ₩41.39 Billion ▲ +434.0%
2011 0.05x ₩2.20 Billion ₩202.36 Million ₩43.59 Billion —
Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities