SM Entertainment Co. Ltd (041510) — Defensive Interval Ratio

Latest as of December 2025: 316 days

SM Entertainment Co. Ltd (041510) has a Defensive Interval Ratio of 316 days as of December 2025. Defensive assets of ₩429.97 Billion (cash ₩-, short-term investments ₩249.64 Billion, receivables ₩180.33 Billion) cover 316 days of daily cash needs of ₩1.36 Billion/day.

Defensive Interval Ratio

316 days
Days of operational coverage

Defensive Assets

₩429.97 Billion
Cash + ST Investments + Receivables

Daily Cash Need

₩1.36 Billion
Current Liabilities ÷ 365

Current Liabilities

₩497.22 Billion
KRW

SM Entertainment Co. Ltd Defensive Interval Ratio (2006–2025)

This chart shows how SM Entertainment Co. Ltd's Defensive Interval Ratio has evolved across 18 annual periods from 2006 to 2025. As of December 2025, the ratio stands at 316 days, meaning defensive assets of ₩429.97 Billion can fund 316 days of operations without new revenue. For the complete balance sheet picture, see 041510 current and non-current assets.

Annual Defensive Interval Ratio for SM Entertainment Co. Ltd (2006–2025)

The table below presents the year-by-year Defensive Interval Ratio for SM Entertainment Co. Ltd from 2006 to 2025, covering 18 annual filings. Each row shows defensive assets, daily cash need, the DIR in days, and the change in days compared to the prior year. See SM Entertainment Co. Ltd (041510) working capital ratio to evaluate short-term liquidity relative to the company's equity base.

Year DIR (days) Defensive Assets (KRW) Daily Cash Need Cash ST Investments Change (days)
2025 316 days ₩429.97 Billion ₩1.36 Billion/day ₩- ₩249.64 Billion ▲ +106 days
2024 210 days ₩278.34 Billion ₩1.33 Billion/day ₩410.00 ₩120.63 Billion ▼ -37 days
2023 247 days ₩350.83 Billion ₩1.42 Billion/day ₩930.00 ₩197.48 Billion ▼ -293 days
2022 540 days ₩691.54 Billion ₩1.28 Billion/day ₩317.49 Billion ₩216.54 Billion ▼ -20 days
2021 560 days ₩615.18 Billion ₩1.10 Billion/day ₩331.26 Billion ₩186.57 Billion ▲ +116 days
2020 444 days ₩527.88 Billion ₩1.19 Billion/day ₩297.48 Billion ₩93.94 Billion ▲ +22 days
2019 422 days ₩505.67 Billion ₩1.20 Billion/day ₩284.91 Billion ₩91.36 Billion ▲ +46 days
2018 376 days ₩406.28 Billion ₩1.08 Billion/day ₩237.25 Billion ₩44.78 Billion ▲ +23 days
2017 353 days ₩319.66 Billion ₩905.25 Million/day ₩195.44 Billion ₩3.40 Billion ▼ -258 days
2016 611 days ₩225.56 Billion ₩368.90 Million/day ₩169.58 Billion ₩12.11 Billion ▲ +441 days
2015 171 days ₩45.94 Billion ₩268.76 Million/day ₩- ₩7.12 Billion ▼ -50 days
2014 221 days ₩51.37 Billion ₩232.64 Million/day ₩- ₩4.17 Billion ▼ -54 days
2013 275 days ₩84.94 Billion ₩309.26 Million/day ₩- ₩38.33 Billion ▼ -18 days
2012 293 days ₩67.96 Billion ₩232.22 Million/day ₩- ₩44.16 Billion ▼ -21 days
2011 313 days ₩52.41 Billion ₩167.22 Million/day ₩- ₩38.41 Billion ▼ -116 days
2008 429 days ₩23.24 Billion ₩54.12 Million/day ₩- ₩17.37 Billion ▲ +6 days
2007 424 days ₩15.46 Billion ₩36.47 Million/day ₩- ₩10.78 Billion ▼ -15 days
2006 439 days ₩22.08 Billion ₩50.31 Million/day ₩- ₩16.38 Billion —
DIR = (Cash + Short-term Investments + Net Receivables) / (Daily Cash Expenses)