Eugene ACPC SPAC 2 (215090) — Financial Flexibility Index
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). For the full cash flow conversion analysis, see Eugene ACPC SPAC 2 (215090) cash conversion ratio.
Financial Flexibility Index
Free Cash Flow
Total Liabilities
Capital Expenditures
Eugene ACPC SPAC 2 Financial Flexibility Index (2015–2025)
Historical Financial Flexibility Index trend for Eugene ACPC SPAC 2 across 10 annual periods. Check 215090 tangible net assets ratio to evaluate the tangible quality of the company's equity base.
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. Check 215090 cash flow reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.
| 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 | — |