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. For the full cash flow conversion analysis, see cash flow conversion of Smac Co. Ltd.
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. Explore 097780 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Annual Cash Flow Quality Index for Smac Co. Ltd (2008–2023)
Year-by-year earnings quality comparison for Smac Co. Ltd. Explore capital reinvestment ratio of Smac Co. Ltd to see what proportion of operating cash flow is directed to capital expenditures.
| 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 | — |