SM Entertainment Co. Ltd (041510) — 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 (041510) cash conversion ratio to assess how effectively this company generates cash.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
SM Entertainment Co. Ltd Cash Flow Quality Index (2008–2025)
Historical Cash Flow Quality Index for SM Entertainment Co. Ltd across 14 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check how aggressively does SM Entertainment Co. Ltd reinvest cash to assess the company's total reinvestment commitment from operating cash flow.
Annual Cash Flow Quality Index for SM Entertainment Co. Ltd (2008–2025)
Year-by-year earnings quality comparison for SM Entertainment Co. Ltd. For live market cap and the full company financial profile, see 041510 company net worth.
| 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 | — |