SAMJIN Co. Ltd (032750) — Cash Flow Quality Index

Latest as of September 2025: 2.91x

SAMJIN Co. Ltd (032750) has a Cash Flow Quality Index of 2.91x as of September 2025. Operating cash flow of ₩4.47 Billion exceeds net income of ₩1.53 Billion, indicating high earnings quality where cash backs reported profits. Explore how well can SAMJIN Co. Ltd service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

2.91x
Operating CF / Net Income

Operating Cash Flow

₩4.47 Billion
KRW

Net Income

₩1.53 Billion
KRW

Data as of

Sep 2025
Most recent filing

SAMJIN Co. Ltd Cash Flow Quality Index (2002–2024)

Historical Cash Flow Quality Index for SAMJIN Co. Ltd across 21 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 032750 cash generation efficiency.

Annual Cash Flow Quality Index for SAMJIN Co. Ltd (2002–2024)

Year-by-year earnings quality comparison for SAMJIN Co. Ltd.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2024 1.40x ₩12.69 Billion ₩9.05 Billion ▼ -99.2%
2023 166.33x ₩19.30 Billion ₩116.05 Million ▲ +4026.5%
2022 -4.24x ₩-8.03 Billion ₩1.90 Billion ▼ -724.6%
2021 -0.51x ₩-4.94 Billion ₩9.62 Billion ▼ -135.2%
2020 1.46x ₩9.66 Billion ₩6.61 Billion ▲ +76.3%
2019 0.83x ₩10.04 Billion ₩12.12 Billion ▼ -53.5%
2018 1.78x ₩2.85 Billion ₩1.60 Billion ▲ +18.8%
2017 1.50x ₩4.15 Billion ₩2.76 Billion ▼ -12.6%
2016 1.72x ₩9.96 Billion ₩5.80 Billion ▼ -29.1%
2015 2.42x ₩12.45 Billion ₩5.14 Billion ▲ +227.8%
2014 0.74x ₩4.93 Billion ₩6.66 Billion ▼ -61.5%
2013 1.92x ₩6.93 Billion ₩3.61 Billion ▼ -55.0%
2012 4.27x ₩14.93 Billion ₩3.50 Billion ▲ +177.8%
2010 1.54x ₩11.42 Billion ₩7.43 Billion ▼ -72.0%
2009 5.49x ₩5.60 Billion ₩1.02 Billion ▲ +372.9%
2008 1.16x ₩772.22 Million ₩665.19 Million ▼ -47.7%
2007 2.22x ₩1.85 Billion ₩834.24 Million ▼ -38.3%
2005 3.59x ₩3.91 Billion ₩1.09 Billion ▼ -30.3%
2004 5.15x ₩7.20 Billion ₩1.40 Billion ▼ -56.6%
2003 11.88x ₩2.97 Billion ₩249.76 Million ▲ +208.9%
2002 3.85x ₩2.16 Billion ₩560.55 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.