SAMPYO Cement Co. Ltd (038500) — Cash Flow Quality Index
SAMPYO Cement Co. Ltd (038500) has a Cash Flow Quality Index of 10.13x as of September 2025. Operating cash flow of ₩46.57 Billion exceeds net income of ₩4.60 Billion, indicating high earnings quality where cash backs reported profits. Explore SAMPYO Cement Co. Ltd cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
SAMPYO Cement Co. Ltd Cash Flow Quality Index (2014–2024)
Historical Cash Flow Quality Index for SAMPYO Cement Co. Ltd across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 038500 cash flow conversion.
Annual Cash Flow Quality Index for SAMPYO Cement Co. Ltd (2014–2024)
Year-by-year earnings quality comparison for SAMPYO Cement Co. Ltd.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 1.91x | ₩126.12 Billion | ₩66.11 Billion | ▼ -46.3% |
| 2023 | 3.55x | ₩120.17 Billion | ₩33.81 Billion | ▲ +32.6% |
| 2022 | 2.68x | ₩80.93 Billion | ₩30.19 Billion | ▲ +62.3% |
| 2021 | 1.65x | ₩33.61 Billion | ₩20.35 Billion | ▼ -75.6% |
| 2020 | 6.76x | ₩92.79 Billion | ₩13.72 Billion | ▲ +89.0% |
| 2019 | 3.58x | ₩66.44 Billion | ₩18.58 Billion | ▲ +43.2% |
| 2017 | 2.50x | ₩90.62 Billion | ₩36.29 Billion | ▲ +16.7% |
| 2016 | 2.14x | ₩107.62 Billion | ₩50.29 Billion | ▲ +514.5% |
| 2014 | 0.35x | ₩113.83 Billion | ₩326.92 Billion | — |