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 how much of Sam Yang Foods's assets are long-term investments to see how much of total assets are deployed in long-term investments.
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. Check Sam Yang Foods tangible book value ratio to evaluate the tangible quality of the company's equity base.
Annual Cash Flow Quality Index for Sam Yang Foods (2003–2025)
Year-by-year earnings quality comparison for Sam Yang Foods. For live market cap and the full company financial profile, see Sam Yang Foods market capitalisation.
| 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 | — |