PN Poong Nyun Co., Ltd. (KOSDAQ:024940)
South Korea · Delayed Price · Currency is KRW 1,936.00
+1.00 (0.05%)
At close: Sep 3, 2026
PN Poong Nyun Cash Flow Statement
Financials in millions KRW. Fiscal year is January - December.
Millions KRW. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | 2,048 | 2,876 | 1,587 | 2,169 | 1,707 | 2,108 |
Depreciation & Amortization | 1,328 | 1,332 | 1,386 | 1,451 | 1,483 | 1,624 |
Loss (Gain) From Sale of Assets | -23.28 | -1,115 | -8.89 | -8.58 | 51.31 | -26.4 |
Asset Writedown & Restructuring Costs | - | - | - | - | -260.73 | - |
Loss (Gain) From Sale of Investments | -27.46 | -29.25 | -43.28 | 250.28 | - | - |
Provision & Write-off of Bad Debts | -21.41 | -34.44 | 161.79 | 17.47 | 31.11 | -4.28 |
Other Operating Activities | 781.7 | 943.04 | 872.48 | 527.17 | 47.58 | 66.18 |
Change in Accounts Receivable | 495.7 | 778.02 | 231.12 | 122.87 | -411.31 | 684.51 |
Change in Inventory | -879.63 | -1,771 | 2,386 | 304.67 | -1,886 | -2,898 |
Change in Accounts Payable | 517.74 | 767.64 | 3 | -996.69 | 1.89 | 844.85 |
Change in Other Net Operating Assets | -855.66 | -214.44 | -776.38 | -550.47 | -1,216 | -932.39 |
Operating Cash Flow | 3,364 | 3,533 | 5,798 | 3,287 | -452.16 | 1,467 |
Operating Cash Flow Growth | 66.96% | -39.07% | 76.40% | - | - | -67.18% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -1,066 | -684.87 | -573.18 | -1,208 | -1,173 | -1,369 |
Sale of Property, Plant & Equipment | 29.65 | 206.06 | 53.6 | 40.69 | 7.06 | 66.5 |
Sale (Purchase) of Intangibles | -23.84 | -26.23 | -21.55 | -237.71 | -53.36 | -73.84 |
Investment in Securities | -3,285 | -1,616 | -2,684 | -5,963 | 1,950 | -1,841 |
Other Investing Activities | 0 | 0 | - | 57.19 | 5 | 34.59 |
Investing Cash Flow | -4,345 | -2,121 | -3,225 | -7,346 | 736.03 | -3,182 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Short-Term Debt Repaid | - | - | - | - | - | -500 |
Long-Term Debt Repaid | - | -0.22 | -7.88 | -27.13 | -36.07 | -35.94 |
Total Debt Repaid | 0 | -0.22 | -7.88 | -27.13 | -36.07 | -535.94 |
Net Debt Issued (Repaid) | 0 | -0.22 | -7.88 | -27.13 | -36.07 | -535.94 |
Issuance of Common Stock | - | - | - | - | - | 4,077 |
Dividends Paid | -328.95 | -281.96 | -328.95 | -234.97 | -234.97 | -222.47 |
Other Financing Activities | - | - | - | - | - | -0 |
Financing Cash Flow | -328.95 | -282.18 | -336.84 | -262.1 | -271.04 | 3,318 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Foreign Exchange Rate Adjustments | 0.01 | -0.29 | 1.69 | -0.08 | -0.04 | - |
Miscellaneous Cash Flow Adjustments | - | - | - | - | - | 0 |
Net Cash Flow | -1,310 | 1,129 | 2,238 | -4,321 | 12.8 | 1,603 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | 2,298 | 2,848 | 5,225 | 2,079 | -1,625 | 98.03 |
Free Cash Flow Growth | 70.84% | -45.50% | 151.37% | - | - | -92.27% |
Free Cash Flow Margin | 4.18% | 5.08% | 9.51% | 3.63% | -2.82% | 0.17% |
Free Cash Flow Per Share | 243.73 | 303.00 | 556.51 | 221.15 | -172.92 | 10.61 |
Levered Free Cash Flow | 1,223 | 1,664 | 4,081 | 529.93 | -2,103 | 683.52 |
Unlevered Free Cash Flow | 1,223 | 1,664 | 4,082 | 531.77 | -2,098 | 693.57 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | - | 0 | 0.67 | 0.01 | - | 3.97 |
Cash Income Tax Paid | 366.29 | 336.8 | 218.36 | 82.1 | 1,250 | 1,152 |
Change in Working Capital | -721.85 | -439.92 | 1,844 | -1,120 | -3,511 | -2,301 |