Smac Co. Ltd (097780) — Cash Flow Quality Index
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) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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. See 097780 net asset quality index to measure how much of total assets are equity-financed.
Annual Cash Flow Quality Index for Smac Co. Ltd (2008–2023)
Year-by-year earnings quality comparison for Smac Co. Ltd. For the full cash flow conversion analysis, see 097780 operating cash flow.
| 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 | — |