System and Application Technologies Co. Ltd (060540) — Cash Flow Quality Index
System and Application Technologies Co. Ltd (060540) has a Cash Flow Quality Index of 1.12x as of September 2025. Operating cash flow of ₩2.33 Billion exceeds net income of ₩2.08 Billion, indicating high earnings quality where cash backs reported profits. Explore debt repayment capacity of System and Application Technologies Co. to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
System and Application Technologies Co. Ltd Cash Flow Quality Index (2014–2024)
Historical Cash Flow Quality Index for System and Application Technologies Co. Ltd across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see 060540 cash generation efficiency.
Annual Cash Flow Quality Index for System and Application Technologies Co. Ltd (2014–2024)
Year-by-year earnings quality comparison for System and Application Technologies Co. Ltd.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 1.03x | ₩2.16 Billion | ₩2.10 Billion | ▼ -80.0% |
| 2023 | 5.16x | ₩7.12 Billion | ₩1.38 Billion | ▲ +285.7% |
| 2022 | 1.34x | ₩12.23 Billion | ₩9.14 Billion | ▲ +35.4% |
| 2021 | 0.99x | ₩6.52 Billion | ₩6.60 Billion | ▲ +16.3% |
| 2020 | 0.85x | ₩3.26 Billion | ₩3.83 Billion | ▼ -45.3% |
| 2019 | 1.55x | ₩14.38 Billion | ₩9.27 Billion | ▼ -4.1% |
| 2018 | 1.62x | ₩10.15 Billion | ₩6.28 Billion | ▲ +41.9% |
| 2017 | 1.14x | ₩7.60 Billion | ₩6.67 Billion | ▼ -11.2% |
| 2016 | 1.28x | ₩5.22 Billion | ₩4.06 Billion | ▲ +18.0% |
| 2015 | 1.09x | ₩6.18 Billion | ₩5.68 Billion | ▼ -29.6% |
| 2014 | 1.55x | ₩2.91 Billion | ₩1.88 Billion | — |