SMCG Co., Ltd. (460870) — Cash Flow Quality Index
SMCG Co., Ltd. (460870) has a Cash Flow Quality Index of -2.07x as of March 2026. Operating cash flow of ₩-1.94 Billion is below net income of ₩936.78 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore SMCG Co., Ltd. cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
SMCG Co., Ltd. Cash Flow Quality Index (2022–2025)
Historical Cash Flow Quality Index for SMCG Co., Ltd. across 3 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see SMCG Co., Ltd. operating cash flow efficiency.
Annual Cash Flow Quality Index for SMCG Co., Ltd. (2022–2025)
Year-by-year earnings quality comparison for SMCG Co., Ltd..
| Year | Quality Index | Operating CF (KRW) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -1.26x | ₩-1.68 Billion | ₩1.33 Billion | ▲ +75.7% |
| 2023 | -5.18x | ₩-1.92 Billion | ₩370.65 Million | ▼ -205.8% |
| 2022 | 4.90x | ₩4.81 Billion | ₩983.10 Million | — |