System and Application Technologies Co. Ltd (060540) — Cash Flow Quality Index

Latest as of September 2025: 1.12x

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 System and Application Technologies Co. cash conversion from operations to assess how effectively this company generates cash.

Cash Flow Quality Index

1.12x
Operating CF / Net Income

Operating Cash Flow

₩2.33 Billion
KRW

Net Income

₩2.08 Billion
KRW

Data as of

Sep 2025
Most recent filing

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. Check total reinvestment intensity of System and Application Technologies Co. to assess the company's total reinvestment commitment from operating cash flow.

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. For live market cap and the full company financial profile, see 060540 market cap overview.

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