Samjin LND Co. Ltd (054090) — Cash Flow Quality Index
Samjin LND Co. Ltd (054090) has a Cash Flow Quality Index of 0.15x as of March 2026. Operating cash flow of ₩576.36 Million is below net income of ₩3.90 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore Samjin LND 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
Samjin LND Co. Ltd Cash Flow Quality Index (2003–2021)
Historical Cash Flow Quality Index for Samjin LND Co. Ltd across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Samjin LND Co. Ltd operating cash flow efficiency.
Annual Cash Flow Quality Index for Samjin LND Co. Ltd (2003–2021)
Year-by-year earnings quality comparison for Samjin LND Co. Ltd.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2021 | 5.93x | ₩5.84 Billion | ₩984.91 Million | ▼ -80.9% |
| 2019 | 31.02x | ₩18.01 Billion | ₩580.70 Million | ▲ +295.0% |
| 2018 | 7.85x | ₩14.33 Billion | ₩1.82 Billion | ▲ +535.5% |
| 2015 | 1.24x | ₩11.82 Billion | ₩9.57 Billion | ▼ -67.1% |
| 2013 | 3.75x | ₩7.07 Billion | ₩1.88 Billion | ▲ +152.9% |
| 2012 | 1.48x | ₩11.33 Billion | ₩7.63 Billion | ▼ -63.6% |
| 2011 | 4.08x | ₩14.81 Billion | ₩3.63 Billion | ▼ -37.0% |
| 2010 | 6.48x | ₩12.47 Billion | ₩1.92 Billion | ▼ -62.8% |
| 2008 | 17.41x | ₩44.05 Billion | ₩2.53 Billion | ▲ +1254.1% |
| 2005 | 1.29x | ₩9.02 Billion | ₩7.01 Billion | ▼ -43.4% |
| 2004 | 2.27x | ₩14.25 Billion | ₩6.27 Billion | ▲ +34.9% |
| 2003 | 1.68x | ₩9.91 Billion | ₩5.88 Billion | — |