Smac Co. Ltd (097780) — Cash Flow Quality Index

Latest as of March 2026: 27.83x

Smac Co. Ltd (097780) has a Cash Flow Quality Index of 27.83x as of March 2026. Operating cash flow of ₩26.98 Billion exceeds net income of ₩969.48 Million, indicating high earnings quality where cash backs reported profits. Explore Smac Co. Ltd (097780) cash flow conversion to assess how effectively this company generates cash.

Cash Flow Quality Index

27.83x
Operating CF / Net Income

Operating Cash Flow

₩26.98 Billion
KRW

Net Income

₩969.48 Million
KRW

Data as of

Mar 2026
Most recent filing

Smac Co. Ltd Cash Flow Quality Index (2008–2023)

Historical Cash Flow Quality Index for Smac Co. Ltd across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Smac Co. Ltd investment reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.

Annual Cash Flow Quality Index for Smac Co. Ltd (2008–2023)

Year-by-year earnings quality comparison for Smac Co. Ltd. For live market cap and the full company financial profile, see market cap of Smac Co. Ltd.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2023 -0.66x ₩-10.29 Billion ₩15.57 Billion ▼ -154.9%
2020 1.20x ₩39.20 Billion ₩32.55 Billion ▼ -45.5%
2018 2.21x ₩16.06 Billion ₩7.27 Billion ▲ +2.0%
2017 2.16x ₩16.98 Billion ₩7.84 Billion ▲ +93.4%
2013 1.12x ₩30.89 Billion ₩27.60 Billion ▼ -56.3%
2012 2.56x ₩66.68 Billion ₩26.01 Billion ▲ +19.5%
2010 2.15x ₩24.94 Billion ₩11.62 Billion ▲ +145.5%
2008 0.87x ₩5.30 Billion ₩6.06 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.