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 003230 cash generation efficiency to assess how effectively this company generates cash.
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 003230 cash reinvestment to operating cash ratio to assess the company's total reinvestment commitment from operating cash flow.
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 cap and net worth.
| 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 | — |