SM Entertainment Co. Ltd (041510) — Cash Flow Quality Index

Latest as of December 2025: 2.28x

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 how much of SM Entertainment Co. Ltd's assets are long-term investments to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

2.28x
Operating CF / Net Income

Operating Cash Flow

₩61.64 Billion
KRW

Net Income

₩26.98 Billion
KRW

Data as of

Dec 2025
Most recent filing

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 SM Entertainment Co. Ltd tangible equity quality to evaluate the tangible quality of the company's equity base.

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 stock market capitalisation.

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 —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.