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. Also explore 260970 asset base for the complete picture of this company's asset base.
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 how tangible is S&D Co. Ltd.'s equity to evaluate the tangible quality of the company's equity base.
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 how much is S&D Co. Ltd. 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 | — |