Samjin Pharm (005500) — Cash Flow Quality Index
Latest as of September 2025:
-0.21x
Samjin Pharm (005500) has a Cash Flow Quality Index of -0.21x as of September 2025. Operating cash flow of ₩-1.43 Billion is below net income of ₩6.84 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore 005500 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-0.21x
Operating CF / Net Income
Operating Cash Flow
₩-1.43 Billion
KRW
Net Income
₩6.84 Billion
KRW
Data as of
Sep 2025
Most recent filing
Samjin Pharm Cash Flow Quality Index (2013–2024)
Historical Cash Flow Quality Index for Samjin Pharm across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Samjin Pharm.
Annual Cash Flow Quality Index for Samjin Pharm (2013–2024)
Year-by-year earnings quality comparison for Samjin Pharm.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 0.97x | ₩38.15 Billion | ₩39.23 Billion | ▲ +120.6% |
| 2023 | 0.44x | ₩8.33 Billion | ₩18.91 Billion | ▼ -44.2% |
| 2022 | 0.79x | ₩17.29 Billion | ₩21.89 Billion | ▼ -6.4% |
| 2021 | 0.84x | ₩23.97 Billion | ₩28.40 Billion | ▼ -1.4% |
| 2020 | 0.86x | ₩23.86 Billion | ₩27.88 Billion | ▼ -57.0% |
| 2019 | 1.99x | ₩23.63 Billion | ₩11.88 Billion | ▲ +68.8% |
| 2018 | 1.18x | ₩30.08 Billion | ₩25.53 Billion | ▲ +13.1% |
| 2017 | 1.04x | ₩37.28 Billion | ₩35.80 Billion | ▼ -35.4% |
| 2016 | 1.61x | ₩48.66 Billion | ₩30.17 Billion | ▲ +130.3% |
| 2015 | 0.70x | ₩18.94 Billion | ₩27.04 Billion | ▼ -55.2% |
| 2014 | 1.56x | ₩32.41 Billion | ₩20.72 Billion | ▲ +67.1% |
| 2013 | 0.94x | ₩7.37 Billion | ₩7.88 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.