Sam Yang Foods (003230) — Cash Flow Quality Index
Sam Yang Foods (003230) has a Cash Flow Quality Index of 0.70x as of December 2025. Operating cash flow of ₩66.54 Billion is below net income of ₩95.59 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore Sam Yang Foods cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Sam Yang Foods Cash Flow Quality Index (2003–2025)
Historical Cash Flow Quality Index for Sam Yang Foods across 22 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see how efficiently does Sam Yang Foods generate cash.
Annual Cash Flow Quality Index for Sam Yang Foods (2003–2025)
Year-by-year earnings quality comparison for Sam Yang Foods.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.79x | ₩309.29 Billion | ₩389.44 Billion | ▼ -39.6% |
| 2024 | 1.31x | ₩357.90 Billion | ₩272.29 Billion | ▼ -1.3% |
| 2023 | 1.33x | ₩168.10 Billion | ₩126.26 Billion | ▲ +122.3% |
| 2022 | 0.60x | ₩47.79 Billion | ₩79.79 Billion | ▼ -42.4% |
| 2021 | 1.04x | ₩58.36 Billion | ₩56.10 Billion | ▼ -13.6% |
| 2020 | 1.20x | ₩80.88 Billion | ₩67.21 Billion | ▲ +36.5% |
| 2019 | 0.88x | ₩52.51 Billion | ₩59.55 Billion | ▼ -19.2% |
| 2018 | 1.09x | ₩37.99 Billion | ₩34.82 Billion | ▼ -28.2% |
| 2017 | 1.52x | ₩43.58 Billion | ₩28.68 Billion | ▼ -25.2% |
| 2016 | 2.03x | ₩37.17 Billion | ₩18.31 Billion | ▼ -32.9% |
| 2014 | 3.02x | ₩12.28 Billion | ₩4.06 Billion | ▼ -25.4% |
| 2013 | 4.05x | ₩14.84 Billion | ₩3.66 Billion | ▲ +508.5% |
| 2012 | 0.67x | ₩3.66 Billion | ₩5.49 Billion | ▼ -71.8% |
| 2011 | 2.36x | ₩23.19 Billion | ₩9.82 Billion | ▲ +10.9% |
| 2010 | 2.13x | ₩18.09 Billion | ₩8.50 Billion | ▲ +90.6% |
| 2009 | 1.12x | ₩20.91 Billion | ₩18.72 Billion | ▲ +105.7% |
| 2008 | 0.54x | ₩9.41 Billion | ₩17.34 Billion | ▼ -64.6% |
| 2007 | 1.53x | ₩6.47 Billion | ₩4.22 Billion | ▲ +469.5% |
| 2006 | 0.27x | ₩4.40 Billion | ₩16.35 Billion | ▼ -84.6% |
| 2005 | 1.75x | ₩22.93 Billion | ₩13.13 Billion | ▲ +24.1% |
| 2004 | 1.41x | ₩17.27 Billion | ₩12.27 Billion | ▲ +767.6% |
| 2003 | 0.16x | ₩8.21 Billion | ₩50.63 Billion | — |