SAMG Entertainment Co. Ltd. (419530) — Cash Flow Quality Index

Latest as of March 2026: -0.10x

SAMG Entertainment Co. Ltd. (419530) has a Cash Flow Quality Index of -0.10x as of March 2026. Operating cash flow of ₩-472.08 Million is below net income of ₩4.55 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore how well can SAMG Entertainment Co. Ltd. service its debt to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-0.10x

Operating CF / Net Income

Operating Cash Flow

₩-472.08 Million

KRW

Net Income

₩4.55 Billion

KRW

Data as of

Mar 2026

Most recent filing

SAMG Entertainment Co. Ltd. Cash Flow Quality Index (2025–2025)

Historical Cash Flow Quality Index for SAMG Entertainment Co. Ltd. across 1 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash efficiency ratio of SAMG Entertainment Co. Ltd..

Annual Cash Flow Quality Index for SAMG Entertainment Co. Ltd. (2025–2025)

Year-by-year earnings quality comparison for SAMG Entertainment Co. Ltd..

Year	Quality Index	Operating CF (KRW)	Net Income	YoY Change
2025	0.79x	₩23.81 Billion	₩30.10 Billion	—

Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.