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). Check Eugene ACPC SPAC 2 PP&E and investment ratio to assess the company's strategic physical and investment asset allocation.

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. See 215090 working capital efficiency to evaluate short-term liquidity relative to 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. For the full company profile including market capitalisation, see Eugene ACPC SPAC 2 market capitalisation.

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