Eugene ACPC SPAC 2 (215090) — Financial Flexibility Index

Latest as of March 2026: -0.32x

Eugene ACPC SPAC 2 (215090) has a Financial Flexibility Index of -0.32x as of March 2026. Free cash flow of ₩-2.77 Billion (operating CF ₩-3.07 Billion minus capex ₩300.61 Million) represents 0% of total liabilities (₩8.71 Billion). Explore capital reinvestment ratio of Eugene ACPC SPAC 2 to see what proportion of operating cash flow is directed to capital expenditures.

Financial Flexibility Index

-0.32x
Free Cash Flow / Total Liabilities

Free Cash Flow

₩-2.77 Billion
Operating CF − Capex

Total Liabilities

₩8.71 Billion
KRW

Capital Expenditures

₩300.61 Million
KRW

Eugene ACPC SPAC 2 Financial Flexibility Index (2015–2025)

Historical Financial Flexibility Index trend for Eugene ACPC SPAC 2 across 10 annual periods. Check Eugene ACPC SPAC 2 (215090) total reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.

Annual Financial Flexibility Index for Eugene ACPC SPAC 2 (2015–2025)

Year-by-year free cash flow to debt coverage for Eugene ACPC SPAC 2. For the full cash flow conversion analysis, see cash flow conversion of Eugene ACPC SPAC 2.

Year Flexibility Index Free Cash Flow (KRW) Operating CF Total Liabilities YoY Change
2025 0.28x ₩2.23 Billion ₩1.17 Billion ₩7.85 Billion ▼ -57.1%
2024 0.66x ₩4.74 Billion ₩4.11 Billion ₩7.17 Billion ▲ +233.9%
2023 -0.49x ₩-7.07 Billion ₩-7.20 Billion ₩14.29 Billion ▼ -44.8%
2022 -0.34x ₩-5.12 Billion ₩-5.36 Billion ₩15.00 Billion ▼ -302.3%
2020 0.17x ₩2.00 Billion ₩1.24 Billion ₩11.83 Billion ▲ +135.1%
2019 -0.48x ₩-3.13 Billion ₩-3.26 Billion ₩6.51 Billion ▼ -297.2%
2018 0.24x ₩2.74 Billion ₩1.14 Billion ₩11.25 Billion ▲ +141.4%
2017 -0.59x ₩-844.27 Million ₩-1.17 Billion ₩1.43 Billion ▼ -709.1%
2016 0.10x ₩135.11 Million ₩135.11 Million ₩1.40 Billion ▲ +161.5%
2015 -0.16x ₩-212.96 Million ₩-212.96 Million ₩1.35 Billion —
Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities