Smac Co. Ltd (097780) — Financial Flexibility Index

Latest as of March 2026: 1.18x

Smac Co. Ltd (097780) has a Financial Flexibility Index of 1.18x as of March 2026. Free cash flow of ₩27.01 Billion (operating CF ₩26.98 Billion minus capex ₩29.02 Million) represents 1% of total liabilities (₩22.83 Billion). For the full cash flow conversion analysis, see Smac Co. Ltd (097780) cash conversion ratio.

Financial Flexibility Index

1.18x
Free Cash Flow / Total Liabilities

Free Cash Flow

₩27.01 Billion
Operating CF − Capex

Total Liabilities

₩22.83 Billion
KRW

Capital Expenditures

₩29.02 Million
KRW

Smac Co. Ltd Financial Flexibility Index (2008–2025)

Historical Financial Flexibility Index trend for Smac Co. Ltd across 16 annual periods. Check Smac Co. Ltd tangible net worth ratio to evaluate the tangible quality of the company's equity base.

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

Year-by-year free cash flow to debt coverage for Smac Co. Ltd. Check Smac Co. Ltd investment reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.

Year Flexibility Index Free Cash Flow (KRW) Operating CF Total Liabilities YoY Change
2025 0.37x ₩13.92 Billion ₩13.22 Billion ₩37.22 Billion ▲ +814.6%
2024 -0.05x ₩-3.18 Billion ₩-14.42 Billion ₩60.68 Billion ▲ +24.4%
2023 -0.07x ₩-4.78 Billion ₩-10.29 Billion ₩68.92 Billion ▼ -231.5%
2022 -0.02x ₩-1.40 Billion ₩-13.89 Billion ₩66.86 Billion ▲ +75.5%
2021 -0.09x ₩-8.35 Billion ₩-12.16 Billion ₩97.93 Billion ▼ -125.5%
2020 0.33x ₩51.06 Billion ₩39.20 Billion ₩152.71 Billion ▼ -3.7%
2019 0.35x ₩44.62 Billion ₩22.68 Billion ₩128.57 Billion ▲ +127.7%
2018 0.15x ₩17.73 Billion ₩16.06 Billion ₩116.35 Billion ▼ -61.4%
2017 0.40x ₩23.97 Billion ₩16.98 Billion ₩60.65 Billion ▲ +22.3%
2016 0.32x ₩26.63 Billion ₩18.80 Billion ₩82.41 Billion ▲ +83.6%
2015 0.18x ₩10.62 Billion ₩-3.43 Billion ₩60.32 Billion ▼ -83.4%
2014 1.06x ₩62.93 Billion ₩19.15 Billion ₩59.37 Billion ▲ +8.8%
2013 0.97x ₩91.03 Billion ₩30.89 Billion ₩93.40 Billion ▼ -18.9%
2012 1.20x ₩103.59 Billion ₩66.68 Billion ₩86.24 Billion ▲ +156.5%
2010 0.47x ₩31.47 Billion ₩24.94 Billion ₩67.19 Billion ▼ -51.7%
2008 0.97x ₩15.02 Billion ₩5.30 Billion ₩15.50 Billion —
Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities