SM Entertainment Co. Ltd (041510) — Cash Flow-to-Debt Ratio

Latest as of December 2025: 0.09x

SM Entertainment Co. Ltd (041510) has a Cash Flow-to-Debt Ratio of 0.09x as of December 2025, meaning its operating cash flow of ₩61.64 Billion could theoretically repay 0% of its total liabilities (₩648.97 Billion) in one year. See 041510 financial flexibility index to measure the company's free cash flow as a share of total liabilities.

CF-to-Debt Ratio

0.09x
Operating CF / Total Liabilities

Operating Cash Flow

₩61.64 Billion
KRW

Total Liabilities

₩648.97 Billion
KRW

Data as of

Dec 2025
Most recent filing

SM Entertainment Co. Ltd Cash Flow-to-Debt Ratio (2008–2025)

Historical debt coverage capacity for SM Entertainment Co. Ltd across 16 annual periods. For the full cash flow conversion analysis, see 041510 operating cash flow.

Annual Cash Flow-to-Debt Ratio for SM Entertainment Co. Ltd (2008–2025)

Year-by-year debt coverage analysis for SM Entertainment Co. Ltd. Check SM Entertainment Co. Ltd cash earnings quality to evaluate the quality of earnings relative to operating cash generation.

Year CF-to-Debt Ratio Operating CF (KRW) Total Liabilities YoY Change
2025 0.30x ₩194.86 Billion ₩648.97 Billion ▲ +30.6%
2024 0.23x ₩135.68 Billion ₩590.03 Billion ▲ +28.5%
2023 0.18x ₩113.00 Billion ₩631.58 Billion ▲ +19.3%
2022 0.15x ₩114.94 Billion ₩766.30 Billion ▼ -14.5%
2021 0.18x ₩122.56 Billion ₩698.71 Billion ▲ +146.1%
2020 0.07x ₩45.40 Billion ₩637.07 Billion ▼ -48.0%
2019 0.14x ₩91.95 Billion ₩671.45 Billion ▼ -34.0%
2018 0.21x ₩120.00 Billion ₩578.22 Billion ▲ +21.4%
2017 0.17x ₩77.47 Billion ₩453.25 Billion ▲ +58.1%
2016 0.11x ₩21.15 Billion ₩195.61 Billion ▼ -71.3%
2015 0.38x ₩66.06 Billion ₩175.10 Billion ▲ +519.0%
2014 -0.09x ₩-9.10 Billion ₩101.10 Billion ▼ -137.4%
2013 0.24x ₩30.33 Billion ₩125.94 Billion ▼ -54.7%
2012 0.53x ₩47.49 Billion ₩89.27 Billion ▲ +6.9%
2011 0.50x ₩32.26 Billion ₩64.80 Billion ▼ -0.7%
2008 0.50x ₩11.57 Billion ₩23.07 Billion —
Cash Flow-to-Debt Ratio = Operating Cash Flow / Total Liabilities. Higher is better for debt service capacity.