SM Entertainment Co. Ltd (041510) — Financial Flexibility Index

Latest as of December 2025: 0.12x

SM Entertainment Co. Ltd (041510) has a Financial Flexibility Index of 0.12x as of December 2025. Free cash flow of ₩77.96 Billion (operating CF ₩61.64 Billion minus capex ₩16.31 Billion) represents 0% of total liabilities (₩648.97 Billion). Check total reinvestment intensity of SM Entertainment Co. Ltd to assess the company's total reinvestment commitment from operating cash flow.

Financial Flexibility Index

0.12x
Free Cash Flow / Total Liabilities

Free Cash Flow

₩77.96 Billion
Operating CF − Capex

Total Liabilities

₩648.97 Billion
KRW

Capital Expenditures

₩16.31 Billion
KRW

SM Entertainment Co. Ltd Financial Flexibility Index (2008–2025)

Historical Financial Flexibility Index trend for SM Entertainment Co. Ltd across 16 annual periods. For the full cash flow conversion analysis, see cash efficiency ratio of SM Entertainment Co. Ltd.

Annual Financial Flexibility Index for SM Entertainment Co. Ltd (2008–2025)

Year-by-year free cash flow to debt coverage for SM Entertainment Co. Ltd. Explore SM Entertainment Co. Ltd debt service capacity to assess how comfortably operating cash covers total debt obligations.

Year Flexibility Index Free Cash Flow (KRW) Operating CF Total Liabilities YoY Change
2025 0.36x ₩236.07 Billion ₩194.86 Billion ₩648.97 Billion ▲ +14.9%
2024 0.32x ₩186.72 Billion ₩135.68 Billion ₩590.03 Billion ▲ +20.1%
2023 0.26x ₩166.41 Billion ₩113.00 Billion ₩631.58 Billion ▲ +45.3%
2022 0.18x ₩138.99 Billion ₩114.94 Billion ₩766.30 Billion ▼ -12.4%
2021 0.21x ₩144.72 Billion ₩122.56 Billion ₩698.71 Billion ▲ +146.6%
2020 0.08x ₩53.51 Billion ₩45.40 Billion ₩637.07 Billion ▼ -46.5%
2019 0.16x ₩105.40 Billion ₩91.95 Billion ₩671.45 Billion ▼ -30.7%
2018 0.23x ₩130.95 Billion ₩120.00 Billion ₩578.22 Billion ▲ +16.6%
2017 0.19x ₩88.01 Billion ₩77.47 Billion ₩453.25 Billion ▼ -6.2%
2016 0.21x ₩40.49 Billion ₩21.15 Billion ₩195.61 Billion ▼ -70.2%
2015 0.69x ₩121.61 Billion ₩66.06 Billion ₩175.10 Billion ▲ +311.4%
2014 0.17x ₩17.07 Billion ₩-9.10 Billion ₩101.10 Billion ▼ -57.1%
2013 0.39x ₩49.53 Billion ₩30.33 Billion ₩125.94 Billion ▼ -50.0%
2012 0.79x ₩70.21 Billion ₩47.49 Billion ₩89.27 Billion ▲ +12.5%
2011 0.70x ₩45.29 Billion ₩32.26 Billion ₩64.80 Billion ▲ +16.1%
2008 0.60x ₩13.88 Billion ₩11.57 Billion ₩23.07 Billion —
Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities