SD SYSTEM Co. Ltd (121890) — Cash Flow Quality Index

Latest as of December 2025: 1.65x

SD SYSTEM Co. Ltd (121890) has a Cash Flow Quality Index of 1.65x as of December 2025. Operating cash flow of ₩1.55 Billion exceeds net income of ₩942.43 Million, indicating high earnings quality where cash backs reported profits. Explore SD SYSTEM Co. Ltd cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

1.65x
Operating CF / Net Income

Operating Cash Flow

₩1.55 Billion
KRW

Net Income

₩942.43 Million
KRW

Data as of

Dec 2025
Most recent filing

SD SYSTEM Co. Ltd Cash Flow Quality Index (2014–2025)

Historical Cash Flow Quality Index for SD SYSTEM Co. Ltd across 4 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of SD SYSTEM Co. Ltd.

Annual Cash Flow Quality Index for SD SYSTEM Co. Ltd (2014–2025)

Year-by-year earnings quality comparison for SD SYSTEM Co. Ltd.

Year Quality Index Operating CF (KRW) Net Income YoY Change
2025 -1.52x ₩-1.93 Billion ₩1.27 Billion ▼ -375.1%
2023 0.55x ₩1.45 Billion ₩2.64 Billion ▼ -29.1%
2015 0.78x ₩2.23 Billion ₩2.87 Billion ▲ +119.5%
2014 0.35x ₩1.15 Billion ₩3.26 Billion
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.