TOPMATERIAL LTD (360070) — Financial Flexibility Index

Latest as of March 2026: 0.06x

TOPMATERIAL LTD (360070) has a Financial Flexibility Index of 0.06x as of March 2026. Free cash flow of ₩4.65 Billion (operating CF ₩1.37 Billion minus capex ₩3.27 Billion) represents 0% of total liabilities (₩81.53 Billion). Check TOPMATERIAL LTD investment reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.

Financial Flexibility Index

0.06x
Free Cash Flow / Total Liabilities

Free Cash Flow

₩4.65 Billion
Operating CF − Capex

Total Liabilities

₩81.53 Billion
KRW

Capital Expenditures

₩3.27 Billion
KRW

TOPMATERIAL LTD Financial Flexibility Index (2021–2025)

Historical Financial Flexibility Index trend for TOPMATERIAL LTD across 5 annual periods. For the full cash flow conversion analysis, see 360070 operating cash flow.

Annual Financial Flexibility Index for TOPMATERIAL LTD (2021–2025)

Year-by-year free cash flow to debt coverage for TOPMATERIAL LTD. Explore TOPMATERIAL LTD (360070) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Year Flexibility Index Free Cash Flow (KRW) Operating CF Total Liabilities YoY Change
2025 0.42x ₩33.12 Billion ₩782.19 Million ₩78.22 Billion ▲ +310.5%
2024 -0.20x ₩-13.33 Billion ₩-29.73 Billion ₩66.25 Billion ▼ -35.2%
2023 -0.15x ₩-7.09 Billion ₩-17.95 Billion ₩47.66 Billion ▼ -114.7%
2022 1.01x ₩25.35 Billion ₩13.74 Billion ₩25.07 Billion ▲ +12.0%
2021 0.90x ₩5.18 Billion ₩3.19 Billion ₩5.74 Billion
Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities