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 041510 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
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. For the full cash flow conversion analysis, see how efficiently does SM Entertainment Co. Ltd generate cash.
Annual Cash Flow Quality Index for SM Entertainment Co. Ltd (2008–2025)
Year-by-year earnings quality comparison for SM Entertainment Co. Ltd.
| 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 | — |