Earnings quality
Compare earnings and operating cash flow for earnings quality.
Samsung Electronics Co., Ltd.
Ticker 005930 · 🇰🇷 Korea · Consolidated K-IFRS · amounts in won
Filed 2025-03-31 · Period end 2024-12-31
Takeaway
Worth trackingSales and operating profit both moved in a healthier direction.
operating margin is 10.9%; equity ratio is 76.1%.
Sales and operating profit moved together — keep watching margins and whether the trend persists next period.
ActionWorth tracking
OP margin10.9%
Equity ratio76.1%
Last price—
Trailing P/E—
Look at next
- Compare operating cash flow to reported profit across the last two years.
- Open English IR for management commentary on outlook and capital allocation.
- Overlay peers on Compare before judging relative momentum.
About the company
Samsung Electronics Co., Ltd. is a Korea-based global technology group spanning semiconductors (memory and foundry), mobile communications, consumer electronics, and display-related businesses. Results are reported under K-IFRS on a consolidated basis.
- semiconductors / memory
- mobile devices
- consumer electronics
- display panels
- network equipment
Segments DX (Device eXperience) · DS (Device Solutions / semiconductors) · SDC (Samsung Display) · Harman
Financial statements
Income statement
| Account | FY2023 (ended Dec 31, 2023) | FY2024 (ended Dec 31, 2024) |
|---|---|---|
| Revenue | ₩258.9T | ₩300.9T |
| Cost of sales* | ₩180.4T | ₩186.6T |
| Gross profit | ₩78.5T | ₩114.3T |
| Operating profit | ₩6.6T | ₩32.7T |
| Finance income | ₩16.1T | ₩16.7T |
| Finance costs | ₩12.6T | ₩13.0T |
| Income tax | -₩4.5T | ₩3.1T |
| Profit for the period | ₩15.5T | ₩34.5T |
| Profit to owners | ₩15.5T | ₩34.5T |
| Basic EPS | 2,131.00 | 4,950.00 |
Balance sheet
| Account | FY2023 (ended Dec 31, 2023) | FY2024 (ended Dec 31, 2024) |
|---|---|---|
| Cash & equivalents | ₩69.1T | ₩53.7T |
| Current assets | ₩195.9T | ₩227.1T |
| Non-current assets | ₩260.0T | ₩287.5T |
| Total assets | ₩455.9T | ₩514.5T |
| Current liabilities | ₩75.7T | ₩93.3T |
| Short-term borrowings | ₩7.1T | ₩13.2T |
| Non-current liabilities* | ₩16.5T | ₩19.0T |
| Total liabilities | ₩92.2T | ₩112.3T |
| Owners’ equity | ₩353.2T | ₩391.7T |
| Total equity | ₩363.7T | ₩402.2T |
Cash flow statement
| Account | FY2023 (ended Dec 31, 2023) | FY2024 (ended Dec 31, 2024) |
|---|---|---|
| Operating cash flow | ₩44.1T | ₩73.0T |
| Investing cash flow | -₩16.9T | -₩85.4T |
| Financing cash flow | -₩8.6T | -₩7.8T |
| Net change in cash | — | — |
| Cash at end of period | ₩69.1T | ₩53.7T |
Five-year trends
Key metrics
| Metric | Trend | FY2020 | FY2021 | FY2022 | FY2023 | FY2024 |
|---|---|---|---|---|---|---|
| Revenue | ₩236.8T | ₩279.6T | ₩302.2T | — | ₩300.9T | |
| Operating profit | ₩36.0T | ₩51.6T | ₩43.4T | ₩6.6T | ₩32.7T | |
| Profit to owners | ₩26.4T | ₩39.9T | ₩55.7T | ₩15.5T | ₩34.5T | |
| Total assets | ₩378.2T | ₩426.6T | ₩448.4T | ₩455.9T | ₩514.5T | |
| Cash & equivalents | ₩29.4T | ₩39.0T | ₩49.7T | ₩69.1T | ₩53.7T | |
| Owners’ equity | ₩275.9T | ₩304.9T | ₩354.7T | ₩363.7T | ₩402.2T |
How we read these numbers
From the notes
No material one-offs extracted from this filing.
Constructive
Sales and operating profit both moved in a healthier direction.
On the income statement, revenue moved from ₩258.9T to ₩300.9T (▲ +16.2%). Operating profit went from ₩6.6T to ₩32.7T (▲ +398.3%).
Operating cash flow was ₩73.0T (prior ₩44.1T), with cash on the balance sheet at ₩53.7T versus ₩69.1T.
Liquidity & leverage
Short-term borrowings moved from ₩7.1T to ₩13.2T.
Capital buffer
Total equity moved from ₩363.7T to ₩402.2T.
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Source: DART 20250311001085
(삼성전자(주)), period end 2024-12-31.