Samil C&S Co Ltd (004440) — Cash Flow Quality Index
Latest as of June 2025:
-1.42x
Samil C&S Co Ltd (004440) has a Cash Flow Quality Index of -1.42x as of June 2025. Operating cash flow of ₩-1.73 Billion is below net income of ₩1.22 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore 004440 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-1.42x
Operating CF / Net Income
Operating Cash Flow
₩-1.73 Billion
KRW
Net Income
₩1.22 Billion
KRW
Data as of
Jun 2025
Most recent filing
Samil C&S Co Ltd Cash Flow Quality Index (2014–2023)
Historical Cash Flow Quality Index for Samil C&S Co Ltd across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 004440 cash flow metrics.
Annual Cash Flow Quality Index for Samil C&S Co Ltd (2014–2023)
Year-by-year earnings quality comparison for Samil C&S Co Ltd.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2023 | -3.84x | ₩-7.84 Billion | ₩2.04 Billion | ▼ -188.3% |
| 2019 | 4.35x | ₩11.68 Billion | ₩2.68 Billion | ▲ +186.8% |
| 2017 | 1.52x | ₩6.68 Billion | ₩4.40 Billion | ▲ +6.0% |
| 2016 | 1.43x | ₩53.70 Billion | ₩37.52 Billion | ▲ +2.4% |
| 2015 | 1.40x | ₩50.80 Billion | ₩36.35 Billion | ▲ +137.3% |
| 2014 | 0.59x | ₩11.37 Billion | ₩19.32 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.