Reliable drought inflow scenarios are required to plan reservoirs in response to the present severe drought-like conditions. However, the previously developed method for generating drought inflows, the K-water cumulative difference method (KCM), is considered inadequate owing to its potential for negative inflow, reversal phenomena, and overestimation. Nevertheless, the occurrence of these aspects has not been theoretically analyzed. Hence, this study employed the quantile function and frequency factor for log-normal and Gumbel distributions to quantify the contributing factors of these limitations. Consequently, it was found that the negative inflows are generated when the difference in the location parameters, during the accumulation process, exceeds that of the scale parameters. In addition, as the standard deviation decrease during the accumulation process, the reversal phenomena, and inflated values prevailed.