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

Latest as of June 2026: 0.50x

J.ESTINA Co.Ltd (026040) has a Financial Flexibility Index of 0.50x as of June 2026. Free cash flow of ₩6.38 Billion (operating CF ₩6.23 Billion minus capex ₩151.61 Million) represents 0% of total liabilities (₩12.89 Billion). Check J.ESTINA Co.Ltd total reinvestment intensity to assess the company's total reinvestment commitment from operating cash flow.

Financial Flexibility Index

0.50x
Free Cash Flow / Total Liabilities

Free Cash Flow

₩6.38 Billion
Operating CF − Capex

Total Liabilities

₩12.89 Billion
KRW

Capital Expenditures

₩151.61 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. For the full cash flow conversion analysis, see 026040 cash flow conversion.

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. Explore 026040 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.

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