Simpac (009160) — Cash Flow Quality Index

Latest as of December 2025: -1.29x

Simpac (009160) has a Cash Flow Quality Index of -1.29x as of December 2025. Operating cash flow of ₩-5.02 Billion is below net income of ₩3.89 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore Simpac long-term investment allocation to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

-1.29x
Operating CF / Net Income

Operating Cash Flow

₩-5.02 Billion
KRW

Net Income

₩3.89 Billion
KRW

Data as of

Dec 2025
Most recent filing

Simpac Cash Flow Quality Index (2009–2025)

Historical Cash Flow Quality Index for Simpac across 16 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 009160 intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Simpac (2009–2025)

Year-by-year earnings quality comparison for Simpac. For live market cap and the full company financial profile, see market cap of Simpac.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2025 2.35x ₩48.45 Billion ₩20.58 Billion ▲ +937.7%
2024 -0.28x ₩-2.38 Billion ₩8.46 Billion ▼ -819.7%
2022 0.04x ₩2.97 Billion ₩76.14 Billion ▼ -94.4%
2021 0.70x ₩63.75 Billion ₩90.83 Billion ▲ +240.6%
2020 -0.50x ₩-17.04 Billion ₩34.14 Billion ▼ -112.6%
2019 3.95x ₩37.47 Billion ₩9.49 Billion ▲ +631.5%
2018 0.54x ₩37.36 Billion ₩69.20 Billion ▲ +173.0%
2017 -0.74x ₩-9.54 Billion ₩12.90 Billion ▼ -134.0%
2016 2.18x ₩35.25 Billion ₩16.18 Billion ▲ +249.0%
2015 0.62x ₩10.26 Billion ₩16.44 Billion ▼ -76.3%
2014 2.63x ₩10.94 Billion ₩4.16 Billion ▲ +51.5%
2013 1.73x ₩13.17 Billion ₩7.59 Billion ▲ +181.7%
2012 0.62x ₩7.84 Billion ₩12.73 Billion ▼ -49.1%
2011 1.21x ₩22.06 Billion ₩18.21 Billion ▲ +11.8%
2010 1.08x ₩26.94 Billion ₩24.88 Billion ▼ -12.4%
2009 1.24x ₩11.11 Billion ₩8.99 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.