Sc Engineering (023960) — Cash Flow Quality Index
Sc Engineering (023960) has a Cash Flow Quality Index of -3.54x as of December 2025. Operating cash flow of ₩-4.54 Billion is below net income of ₩1.28 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore 023960 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Sc Engineering Cash Flow Quality Index (2007–2024)
Historical Cash Flow Quality Index for Sc Engineering across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Sc Engineering cash conversion from operations.
Annual Cash Flow Quality Index for Sc Engineering (2007–2024)
Year-by-year earnings quality comparison for Sc Engineering.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 1.72x | ₩6.38 Billion | ₩3.72 Billion | ▲ +22.5% |
| 2022 | 1.40x | ₩7.65 Billion | ₩5.46 Billion | ▲ +128.1% |
| 2015 | -4.98x | ₩-11.30 Billion | ₩2.27 Billion | ▼ -133.4% |
| 2010 | 14.92x | ₩16.90 Billion | ₩1.13 Billion | ▲ +52.5% |
| 2009 | 9.79x | ₩53.38 Billion | ₩5.46 Billion | ▲ +196.6% |
| 2007 | 3.30x | ₩15.99 Billion | ₩4.85 Billion | — |