SM Entertainment Co. Ltd Cash Flow Quality Index
SM Entertainment Co. Ltd cash flow quality index. SM Entertainment Co. Ltd (041510) has a Cash Flow Quality Index of 2.28x as of December 2025. Operating cash flow of ₩61.64 Billion exceeds net income of ₩26.98 Billion, indicating high earnings quality where cash backs reported profits. Explore SM Entertainment Co. Ltd cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of SM Entertainment Co. Ltd (2008–2025)
Cash flow quality index of SM Entertainment Co. Ltd from 2008 to 2025. Historical Cash Flow Quality Index for SM Entertainment Co. Ltd across 14 annual periods. Values consistently above 1.0x indicate high-quality earnings. See debt-free asset ratio of SM Entertainment Co. Ltd to measure how much of total assets are equity-financed.
SM Entertainment Co. Ltd Cash Flow Quality Index by Year (2008–2025)
SM Entertainment Co. Ltd cash flow quality index by year from 2008 to 2025. Year-by-year earnings quality comparison for SM Entertainment Co. Ltd. For the full cash flow conversion analysis, see how efficiently does SM Entertainment Co. Ltd generate cash.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.56x | ₩194.86 Billion | ₩347.21 Billion | ▼ -99.8% |
| 2024 | 291.73x | ₩135.68 Billion | ₩465.08 Million | ▲ +29798.6% |
| 2023 | 0.98x | ₩113.00 Billion | ₩115.81 Billion | ▼ -24.3% |
| 2022 | 1.29x | ₩114.94 Billion | ₩89.14 Billion | ▲ +33.8% |
| 2021 | 0.96x | ₩122.56 Billion | ₩127.13 Billion | ▼ -75.4% |
| 2018 | 3.92x | ₩120.00 Billion | ₩30.60 Billion | ▼ -78.1% |
| 2017 | 17.90x | ₩77.47 Billion | ₩4.33 Billion | ▲ +257.6% |
| 2016 | 5.01x | ₩21.15 Billion | ₩4.23 Billion | ▲ +39.3% |
| 2015 | 3.59x | ₩66.06 Billion | ₩18.39 Billion | ▲ +336.7% |
| 2014 | -1.52x | ₩-9.10 Billion | ₩6.00 Billion | ▼ -194.1% |
| 2013 | 1.61x | ₩30.33 Billion | ₩18.79 Billion | ▲ +35.6% |
| 2012 | 1.19x | ₩47.49 Billion | ₩39.91 Billion | ▼ -16.0% |
| 2011 | 1.42x | ₩32.26 Billion | ₩22.77 Billion | ▼ -47.6% |
| 2008 | 2.70x | ₩11.57 Billion | ₩4.28 Billion | — |