Sam Young Chem (003720) — Cash Flow Quality Index

Latest as of September 2025: 2.61x

Sam Young Chem (003720) has a Cash Flow Quality Index of 2.61x as of September 2025. Operating cash flow of ₩12.25 Billion exceeds net income of ₩4.70 Billion, indicating high earnings quality where cash backs reported profits. Explore 003720 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

2.61x
Operating CF / Net Income

Operating Cash Flow

₩12.25 Billion
KRW

Net Income

₩4.70 Billion
KRW

Data as of

Sep 2025
Most recent filing

Sam Young Chem Cash Flow Quality Index (2009–2024)

Historical Cash Flow Quality Index for Sam Young Chem across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Sam Young Chem.

Annual Cash Flow Quality Index for Sam Young Chem (2009–2024)

Year-by-year earnings quality comparison for Sam Young Chem.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2024 1.29x ₩10.40 Billion ₩8.06 Billion ▲ +44.6%
2023 0.89x ₩16.88 Billion ₩18.91 Billion ▼ -79.1%
2022 4.28x ₩11.56 Billion ₩2.70 Billion ▲ +109.3%
2021 2.04x ₩7.12 Billion ₩3.48 Billion ▼ -95.9%
2020 50.19x ₩10.78 Billion ₩214.73 Million ▲ +1986.8%
2012 2.41x ₩14.68 Billion ₩6.11 Billion ▲ +375.1%
2011 0.51x ₩10.17 Billion ₩20.10 Billion ▼ -80.0%
2010 2.53x ₩22.78 Billion ₩9.00 Billion ▲ +7.2%
2009 2.36x ₩18.11 Billion ₩7.67 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.