Magnachip Semiconductor Corporation (SMG) — Cash Flow Quality Index

Latest as of June 2025: -77.81x

Magnachip Semiconductor Corporation (SMG) has a Cash Flow Quality Index of -77.81x as of June 2025. Operating cash flow of €-25.13 Million is below net income of €323.00K, suggesting accrual-heavy earnings not yet converted to cash. Explore Magnachip Semiconductor Corporation (SMG) cash flow to debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-77.81x
Operating CF / Net Income

Operating Cash Flow

€-25.13 Million
EUR

Net Income

€323.00K
EUR

Data as of

Jun 2025
Most recent filing

Magnachip Semiconductor Corporation Cash Flow Quality Index (2017–2021)

Historical Cash Flow Quality Index for Magnachip Semiconductor Corporation across 3 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see SMG cash generation efficiency.

Annual Cash Flow Quality Index for Magnachip Semiconductor Corporation (2017–2021)

Year-by-year earnings quality comparison for Magnachip Semiconductor Corporation.

Year Quality Index Operating CF (EUR) Net Income YoY Change
2021 1.55x €87.74 Million €56.71 Million ▲ +7045.3%
2020 0.02x €7.47 Million €344.96 Million ▲ +109.1%
2017 -0.24x €-20.25 Million €84.94 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.