S&D Co. Ltd. Cash Flow Quality Index
S&D Co. Ltd. cash flow quality index. S&D Co. Ltd. (260970) has a Cash Flow Quality Index of 1.40x as of June 2026. Operating cash flow of ₩9.23 Billion exceeds net income of ₩6.58 Billion, indicating high earnings quality where cash backs reported profits. See financial flexibility index of S&D Co. Ltd. to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of S&D Co. Ltd. (2016–2025)
Cash flow quality index of S&D Co. Ltd. from 2016 to 2025. Historical Cash Flow Quality Index for S&D Co. Ltd. across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore 260970 debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
S&D Co. Ltd. Cash Flow Quality Index by Year (2016–2025)
S&D Co. Ltd. cash flow quality index by year from 2016 to 2025. Year-by-year earnings quality comparison for S&D Co. Ltd.. For the full cash flow conversion analysis, see S&D Co. Ltd. (260970) cash conversion ratio.
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.11x | ₩22.78 Billion | ₩20.61 Billion | ▲ +25.8% |
| 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 | — |