S&D Co. Ltd. (260970) — Cash Flow Quality Index
S&D Co. Ltd. (260970) has a Cash Flow Quality Index of 0.22x as of September 2025. Operating cash flow of ₩1.11 Billion is below net income of ₩4.93 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore cash efficiency ratio of S&D Co. Ltd. to assess how effectively this company generates cash.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
S&D Co. Ltd. Cash Flow Quality Index (2016–2024)
Historical Cash Flow Quality Index for S&D Co. Ltd. across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check S&D Co. Ltd. investment reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.
Annual Cash Flow Quality Index for S&D Co. Ltd. (2016–2024)
Year-by-year earnings quality comparison for S&D Co. Ltd.. For live market cap and the full company financial profile, see 260970 company net worth.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 0.88x | ₩14.97 Billion | ₩17.03 Billion | ▼ -12.9% |
| 2023 | 1.01x | ₩11.97 Billion | ₩11.87 Billion | ▲ +19.9% |
| 2022 | 0.84x | ₩8.28 Billion | ₩9.85 Billion | ▼ -30.3% |
| 2021 | 1.21x | ₩9.29 Billion | ₩7.69 Billion | ▲ +25.6% |
| 2020 | 0.96x | ₩7.07 Billion | ₩7.36 Billion | ▼ -37.5% |
| 2019 | 1.54x | ₩7.63 Billion | ₩4.96 Billion | ▼ -11.2% |
| 2018 | 1.73x | ₩5.75 Billion | ₩3.32 Billion | ▲ +186.2% |
| 2017 | 0.61x | ₩2.00 Billion | ₩3.31 Billion | ▼ -69.8% |
| 2016 | 2.01x | ₩2.59 Billion | ₩1.29 Billion | — |