Smac Co. Ltd (097780) — Cash Flow-to-Debt Ratio
Smac Co. Ltd (097780) has a Cash Flow-to-Debt Ratio of 1.18x as of March 2026, meaning its operating cash flow of ₩26.98 Billion could theoretically repay 1% of its total liabilities (₩22.83 Billion) in one year. For the full cash flow conversion analysis, see Smac Co. Ltd operating cash flow efficiency.
CF-to-Debt Ratio
Operating Cash Flow
Total Liabilities
Data as of
Smac Co. Ltd Cash Flow-to-Debt Ratio (2008–2025)
Historical debt coverage capacity for Smac Co. Ltd across 16 annual periods. See Smac Co. Ltd (097780) FCF generation index to measure how efficiently the company converts operating cash flow to free cash.
Annual Cash Flow-to-Debt Ratio for Smac Co. Ltd (2008–2025)
Year-by-year debt coverage analysis for Smac Co. Ltd. Check Smac Co. Ltd (097780) cash flow 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 | 0.36x | ₩13.22 Billion | ₩37.22 Billion | ▲ +249.4% |
| 2024 | -0.24x | ₩-14.42 Billion | ₩60.68 Billion | ▼ -59.2% |
| 2023 | -0.15x | ₩-10.29 Billion | ₩68.92 Billion | ▲ +28.2% |
| 2022 | -0.21x | ₩-13.89 Billion | ₩66.86 Billion | ▼ -67.3% |
| 2021 | -0.12x | ₩-12.16 Billion | ₩97.93 Billion | ▼ -148.4% |
| 2020 | 0.26x | ₩39.20 Billion | ₩152.71 Billion | ▲ +45.5% |
| 2019 | 0.18x | ₩22.68 Billion | ₩128.57 Billion | ▲ +27.9% |
| 2018 | 0.14x | ₩16.06 Billion | ₩116.35 Billion | ▼ -50.7% |
| 2017 | 0.28x | ₩16.98 Billion | ₩60.65 Billion | ▲ +22.7% |
| 2016 | 0.23x | ₩18.80 Billion | ₩82.41 Billion | ▲ +501.1% |
| 2015 | -0.06x | ₩-3.43 Billion | ₩60.32 Billion | ▼ -117.6% |
| 2014 | 0.32x | ₩19.15 Billion | ₩59.37 Billion | ▼ -2.5% |
| 2013 | 0.33x | ₩30.89 Billion | ₩93.40 Billion | ▼ -57.2% |
| 2012 | 0.77x | ₩66.68 Billion | ₩86.24 Billion | ▲ +108.3% |
| 2010 | 0.37x | ₩24.94 Billion | ₩67.19 Billion | ▲ +8.6% |
| 2008 | 0.34x | ₩5.30 Billion | ₩15.50 Billion | — |