PHA Co., Ltd. (KOSDAQ:043370)
South Korea · Delayed Price · Currency is KRW 11,200
-140 (-1.23%)
At close: Oct 6, 2026
PHA Co., Ltd. Cash Flow Statement
Financials in millions KRW. Fiscal year is January - December.
Millions KRW. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Quarter | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q3 2024 | Q2 2024 | Q1 2024 | Q4 2023 | Q3 2023 | Q2 2023 | Q1 2023 | Q4 2022 | Q3 2022 | Q2 2022 | Q1 2022 | Q4 2021 | Q3 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Sep '25 Sep 30, 2025 | Jun '25 Jun 30, 2025 | Mar '25 Mar 31, 2025 | Dec '24 Dec 31, 2024 | Sep '24 Sep 30, 2024 | Jun '24 Jun 30, 2024 | Mar '24 Mar 31, 2024 | Dec '23 Dec 31, 2023 | Sep '23 Sep 30, 2023 | Jun '23 Jun 30, 2023 | Mar '23 Mar 31, 2023 | Dec '22 Dec 31, 2022 | Sep '22 Sep 30, 2022 | Jun '22 Jun 30, 2022 | Mar '22 Mar 31, 2022 | Dec '21 Dec 31, 2021 | Sep '21 Sep 30, 2021 |
Net Income | 14,375 | 18,270 | 16,000 | 8,766 | 6,371 | 15,138 | 18,740 | 6,980 | 16,671 | 19,552 | 15,470 | 11,735 | 16,812 | 17,488 | 2,798 | 10,058 | 11,273 | 4,133 | -1,655 | 5,968 |
Depreciation & Amortization | 10,213 | 10,022 | 10,362 | 9,904 | 9,950 | 9,802 | 9,863 | 9,178 | 9,432 | 9,311 | 10,092 | 9,416 | 9,350 | 9,058 | 9,779 | 9,928 | 10,337 | 10,498 | 11,256 | 11,629 |
Loss (Gain) From Sale of Assets | 10.53 | 32.2 | 145.81 | 674.09 | 1,092 | -38.58 | -75.22 | -3,007 | 416.94 | 7.12 | -1,044 | -454.36 | -82.66 | -612.89 | 371.61 | -55.75 | 1,023 | -951.12 | 805.94 | -271.49 |
Loss (Gain) From Sale of Investments | 235.41 | 7.33 | 287.11 | -451.88 | 32.3 | -0.76 | 274.35 | -165.48 | 308.5 | 544.56 | -86.34 | -298.85 | 118.12 | -9.11 | 24.81 | -60.58 | -64.79 | 0.84 | -131.12 | -46.54 |
Loss (Gain) on Equity Investments | 485.62 | 2,109 | 580.01 | 961.12 | -2,162 | -793.57 | -2,030 | -1,133 | -1,680 | -1,182 | -888.91 | -1,529 | -1,925 | -2,109 | -1,267 | -2,450 | -1,080 | -1,008 | -979.22 | -982.28 |
Provision & Write-off of Bad Debts | 125.73 | -363 | 103.48 | -39.29 | 107.56 | 217.2 | 1,660 | -181.09 | 285.2 | 214.63 | 351.75 | -83.05 | 292.52 | 481.99 | 197.28 | -1,992 | -96.5 | 473.12 | 262.62 | -14.22 |
Other Operating Activities | -281.07 | -6,074 | -4,560 | 18.86 | 2,383 | -5,132 | -4,682 | 10,986 | 2,673 | -1,015 | -4,832 | 2,107 | 3,667 | -163.65 | 13,000 | 5,339 | -1,990 | -9,032 | 5,078 | -3,096 |
Change in Accounts Receivable | -3,242 | -6,740 | 15,974 | 4,453 | 571.18 | -12,301 | 2,333 | 10,443 | -2,866 | -2,125 | -975.16 | -1,115 | 4,642 | -1,489 | -19,451 | -2,065 | 3,958 | -4,032 | -6,174 | 11,395 |
Change in Inventory | -5,755 | -5,976 | -5,540 | -5,505 | 4,475 | 4,848 | -1,650 | -7,742 | -5,317 | -5,513 | -4,149 | 5,862 | 18,115 | 4,724 | 7,896 | -3,151 | -108.02 | 3,919 | 5,686 | -25,576 |
Change in Accounts Payable | 22,944 | -11,169 | -8,879 | 5,910 | -2,716 | 4,995 | 2,790 | -9,162 | 6,079 | -13,362 | 1,830 | -5,547 | 240.83 | 9,025 | 3,034 | 4,950 | -3,357 | 2,287 | -3,203 | -13,933 |
Change in Other Net Operating Assets | -3,598 | 11,498 | -11,593 | 2,359 | 3,621 | 8,175 | -21,379 | -1,309 | 9,417 | -1,455 | 2,208 | -8,137 | -17,504 | 1,847 | -13,060 | 2,773 | -4,704 | 6,351 | -788.95 | 16,928 |
Operating Cash Flow | 35,512 | 11,616 | 12,881 | 27,050 | 23,723 | 24,910 | 5,844 | 14,888 | 35,420 | 4,979 | 17,977 | 11,955 | 33,725 | 38,240 | 3,323 | 23,273 | 15,190 | 12,639 | 10,157 | 2,002 |
Operating Cash Flow Growth (YoY) | 49.69% | -53.37% | 120.40% | 81.69% | -33.02% | 400.34% | -67.49% | 24.53% | 5.02% | -86.98% | 441.01% | -48.63% | 122.03% | 202.57% | -67.29% | 1062.71% | -30.49% | -15.87% | -71.47% | -95.70% |
Investing Activities
Fiscal Quarter | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q3 2024 | Q2 2024 | Q1 2024 | Q4 2023 | Q3 2023 | Q2 2023 | Q1 2023 | Q4 2022 | Q3 2022 | Q2 2022 | Q1 2022 | Q4 2021 | Q3 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Sep '25 Sep 30, 2025 | Jun '25 Jun 30, 2025 | Mar '25 Mar 31, 2025 | Dec '24 Dec 31, 2024 | Sep '24 Sep 30, 2024 | Jun '24 Jun 30, 2024 | Mar '24 Mar 31, 2024 | Dec '23 Dec 31, 2023 | Sep '23 Sep 30, 2023 | Jun '23 Jun 30, 2023 | Mar '23 Mar 31, 2023 | Dec '22 Dec 31, 2022 | Sep '22 Sep 30, 2022 | Jun '22 Jun 30, 2022 | Mar '22 Mar 31, 2022 | Dec '21 Dec 31, 2021 | Sep '21 Sep 30, 2021 |
Capital Expenditures | -27,466 | -38,502 | -12,078 | -15,768 | -10,396 | -11,383 | -4,019 | -8,986 | -24,200 | -28,376 | -28,508 | -15,493 | -15,521 | -5,276 | -7,296 | -2,495 | -1,866 | -3,969 | -4,072 | -1,490 |
Sale of Property, Plant & Equipment | 145.36 | 69.27 | 338.2 | 133.72 | 120.53 | 243.04 | 1,929 | 158.88 | 21.52 | 47.41 | 1,271 | 452.35 | 147.86 | 1,004 | 4,112 | 910.47 | 34.42 | 2,756 | -1,781 | 958 |
Cash Acquisitions | - | -155.05 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
Divestitures | - | - | - | - | - | - | -7,914 | 7,914 | - | - | - | - | - | - | - | - | - | - | - | - |
Sale (Purchase) of Intangibles | -1,423 | -1,712 | -79.41 | -100.49 | 49.79 | -415.43 | -633.07 | -355.48 | -80.53 | -366.52 | -4.66 | -1,583 | -1,567 | -561.9 | -23.39 | -137.34 | -181.36 | 747.06 | -40.54 | -51.87 |
Investment in Securities | -2,825 | 7.69 | -9,502 | -3,452 | 13,219 | -32,862 | 4,546 | 8,380 | 18,484 | -44,681 | 12,026 | 25,979 | 10,997 | 11,449 | -28,352 | -6,358 | -24,180 | -41,704 | -69.53 | -399.55 |
Other Investing Activities | -195.82 | -130.89 | 4,834 | -78.28 | -292.81 | -653.85 | 7,712 | 400.27 | 6,713 | -149.03 | -499.71 | -255.27 | -162.06 | -152.07 | -972.71 | -881.51 | -322.41 | -25.61 | -165.39 | -113.89 |
Investing Cash Flow | -31,764 | -40,423 | -16,052 | -19,265 | 2,700 | -45,071 | 3,135 | 7,512 | 938.02 | -73,525 | -15,715 | 6,101 | -3,105 | 6,463 | -32,533 | -8,962 | -26,515 | -42,196 | -6,128 | -1,097 |
Financing Activities
Fiscal Quarter | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q3 2024 | Q2 2024 | Q1 2024 | Q4 2023 | Q3 2023 | Q2 2023 | Q1 2023 | Q4 2022 | Q3 2022 | Q2 2022 | Q1 2022 | Q4 2021 | Q3 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Sep '25 Sep 30, 2025 | Jun '25 Jun 30, 2025 | Mar '25 Mar 31, 2025 | Dec '24 Dec 31, 2024 | Sep '24 Sep 30, 2024 | Jun '24 Jun 30, 2024 | Mar '24 Mar 31, 2024 | Dec '23 Dec 31, 2023 | Sep '23 Sep 30, 2023 | Jun '23 Jun 30, 2023 | Mar '23 Mar 31, 2023 | Dec '22 Dec 31, 2022 | Sep '22 Sep 30, 2022 | Jun '22 Jun 30, 2022 | Mar '22 Mar 31, 2022 | Dec '21 Dec 31, 2021 | Sep '21 Sep 30, 2021 |
Short-Term Debt Issued | - | 7,720 | - | - | - | 8,657 | - | - | - | 12,205 | - | - | - | 6,633 | - | - | - | 6,487 | - | - |
Long-Term Debt Issued | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 5,101 | - | - |
Total Debt Issued | 10,845 | 7,720 | 7,728 | 13,634 | 10,679 | 8,657 | 6,848 | 9,106 | 6,475 | 12,205 | 15,087 | 8,886 | 6,919 | 6,633 | 27,729 | 5,938 | 3,450 | 11,588 | 9,529 | 14,693 |
Short-Term Debt Repaid | - | -8,238 | - | - | - | -6,564 | - | - | - | -16,204 | - | - | - | -9,683 | - | - | - | -40,305 | - | - |
Long-Term Debt Repaid | - | -855.16 | - | - | - | -632.43 | - | - | - | -1,349 | - | - | - | -1,540 | - | - | - | -964.32 | - | - |
Total Debt Repaid | -9,038 | -9,093 | -16,123 | -13,912 | -14,518 | -7,196 | -11,729 | -10,976 | -10,609 | -17,553 | -17,028 | -30,840 | -19,560 | -11,223 | -11,372 | -20,522 | -14,353 | -41,270 | -12,155 | -20,554 |
Net Debt Issued (Repaid) | 1,807 | -1,374 | -8,395 | -277.26 | -3,839 | 1,461 | -4,881 | -1,870 | -4,133 | -5,348 | -1,941 | -21,953 | -12,641 | -4,590 | 16,357 | -14,585 | -10,903 | -29,682 | -2,626 | -5,861 |
Issuance of Common Stock | - | - | - | - | - | - | 0 | - | - | - | - | - | - | - | - | - | - | - | - | - |
Repurchase of Common Stock | - | - | - | - | - | - | - | - | -5.01 | -4,224 | -4,056 | -1,363 | - | - | - | - | - | - | - | - |
Dividends Paid | -7,813 | - | - | - | -6,837 | - | - | - | -4,992 | - | - | - | -4,107 | - | - | - | -3,697 | - | - | - |
Other Financing Activities | 141.48 | 2,061 | 120.62 | 141.35 | 22.39 | 1.67 | 26.08 | 45.28 | 140.97 | 83.45 | 62.12 | 347.7 | 99.52 | 26.82 | 119.93 | 525.51 | 261.63 | 58.38 | 230.67 | 113.89 |
Financing Cash Flow | -5,865 | 687.51 | -8,274 | -135.9 | -10,653 | 1,463 | -4,855 | -1,825 | -8,989 | -9,489 | -5,934 | -22,968 | -16,649 | -4,563 | 16,477 | -14,059 | -14,338 | -29,624 | -2,395 | -5,747 |
Net Cash Flow
Fiscal Quarter | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q3 2024 | Q2 2024 | Q1 2024 | Q4 2023 | Q3 2023 | Q2 2023 | Q1 2023 | Q4 2022 | Q3 2022 | Q2 2022 | Q1 2022 | Q4 2021 | Q3 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Sep '25 Sep 30, 2025 | Jun '25 Jun 30, 2025 | Mar '25 Mar 31, 2025 | Dec '24 Dec 31, 2024 | Sep '24 Sep 30, 2024 | Jun '24 Jun 30, 2024 | Mar '24 Mar 31, 2024 | Dec '23 Dec 31, 2023 | Sep '23 Sep 30, 2023 | Jun '23 Jun 30, 2023 | Mar '23 Mar 31, 2023 | Dec '22 Dec 31, 2022 | Sep '22 Sep 30, 2022 | Jun '22 Jun 30, 2022 | Mar '22 Mar 31, 2022 | Dec '21 Dec 31, 2021 | Sep '21 Sep 30, 2021 |
Foreign Exchange Rate Adjustments | 3,105 | 6,813 | 2,575 | 3,363 | -6,810 | 192.26 | 8,592 | -2,614 | 2,181 | 3,054 | -3,809 | 2,668 | -1,759 | 3,460 | -13,864 | 9,765 | 7,398 | 4,299 | 618.33 | 9,578 |
Miscellaneous Cash Flow Adjustments | - | - | -0 | -0 | 0 | -0 | - | -0 | - | - | 0 | - | - | - | - | - | 0 | -0 | 0 | -0 |
Net Cash Flow | 988.05 | -21,307 | -8,871 | 11,011 | 8,960 | -18,506 | 12,716 | 17,960 | 29,549 | -74,981 | -7,482 | -2,243 | 12,213 | 43,600 | -26,597 | 10,018 | -18,266 | -54,882 | 2,252 | 4,736 |
Free Cash Flow
Fiscal Quarter | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q3 2024 | Q2 2024 | Q1 2024 | Q4 2023 | Q3 2023 | Q2 2023 | Q1 2023 | Q4 2022 | Q3 2022 | Q2 2022 | Q1 2022 | Q4 2021 | Q3 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Sep '25 Sep 30, 2025 | Jun '25 Jun 30, 2025 | Mar '25 Mar 31, 2025 | Dec '24 Dec 31, 2024 | Sep '24 Sep 30, 2024 | Jun '24 Jun 30, 2024 | Mar '24 Mar 31, 2024 | Dec '23 Dec 31, 2023 | Sep '23 Sep 30, 2023 | Jun '23 Jun 30, 2023 | Mar '23 Mar 31, 2023 | Dec '22 Dec 31, 2022 | Sep '22 Sep 30, 2022 | Jun '22 Jun 30, 2022 | Mar '22 Mar 31, 2022 | Dec '21 Dec 31, 2021 | Sep '21 Sep 30, 2021 |
Free Cash Flow | 8,046 | -26,886 | 803.25 | 11,281 | 13,326 | 13,527 | 1,825 | 5,902 | 11,220 | -23,397 | -10,531 | -3,537 | 18,204 | 32,964 | -3,973 | 20,778 | 13,324 | 8,669 | 6,086 | 512.11 |
Free Cash Flow Growth (YoY) | -39.63% | - | -55.99% | 91.15% | 18.77% | - | - | - | -38.37% | - | - | - | 36.63% | 280.25% | - | 3957.35% | -8.25% | 20.23% | -78.28% | -98.35% |
Free Cash Flow Margin | 2.54% | -8.81% | 0.27% | 3.88% | 4.21% | 4.52% | 0.64% | 2.12% | 3.75% | -8.08% | -3.28% | -1.32% | 6.47% | 12.46% | -1.37% | 7.91% | 5.58% | 3.74% | 2.61% | 0.24% |
Free Cash Flow Per Share | 411.90 | -1376.40 | 41.12 | 577.54 | 681.95 | 692.66 | 93.41 | 301.67 | 577.96 | -1192.30 | -520.18 | -172.63 | 890.44 | 1605.15 | -193.47 | 1011.76 | 648.79 | 422.13 | 296.33 | 24.94 |
Levered Free Cash Flow | -9,308 | -31,159 | 2,455 | 10,698 | 1,350 | 11,028 | 2,960 | 8,718 | -12,282 | -20,595 | -22,694 | -641.39 | 10,659 | 21,367 | 5,878 | 22,550 | 5,068 | 12,046 | 11,719 | -6,985 |
Unlevered Free Cash Flow | -9,147 | -30,930 | 2,614 | 10,788 | 1,603 | 11,222 | 2,960 | 8,969 | -12,058 | -20,223 | -22,162 | -233.18 | 11,191 | 21,934 | 6,480 | 22,826 | 5,301 | 12,298 | 12,141 | -6,750 |
Additional Metrics
Fiscal Quarter | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q3 2024 | Q2 2024 | Q1 2024 | Q4 2023 | Q3 2023 | Q2 2023 | Q1 2023 | Q4 2022 | Q3 2022 | Q2 2022 | Q1 2022 | Q4 2021 | Q3 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Sep '25 Sep 30, 2025 | Jun '25 Jun 30, 2025 | Mar '25 Mar 31, 2025 | Dec '24 Dec 31, 2024 | Sep '24 Sep 30, 2024 | Jun '24 Jun 30, 2024 | Mar '24 Mar 31, 2024 | Dec '23 Dec 31, 2023 | Sep '23 Sep 30, 2023 | Jun '23 Jun 30, 2023 | Mar '23 Mar 31, 2023 | Dec '22 Dec 31, 2022 | Sep '22 Sep 30, 2022 | Jun '22 Jun 30, 2022 | Mar '22 Mar 31, 2022 | Dec '21 Dec 31, 2021 | Sep '21 Sep 30, 2021 |
Cash Interest Paid | 1,462 | 1,523 | 397.38 | 509.94 | 388.88 | 54.83 | - | - | - | 1,233 | 1,108 | 777.67 | 1,451 | 877.56 | 1,002 | 540.13 | 137.16 | 427.78 | 734.97 | 1,034 |
Cash Income Tax Paid | 2,488 | 2,771 | 1,818 | 3,376 | 7,380 | 10,558 | 2,548 | 3,161 | 1,617 | 3,227 | 4,499 | 4,462 | 943.36 | 398.94 | 504.01 | 3,273 | 909 | 9,170 | 1,360 | 1,950 |
Change in Working Capital | 10,348 | -12,387 | -10,038 | 7,217 | 5,950 | 5,717 | -17,906 | -7,770 | 7,313 | -22,455 | -1,086 | -8,938 | 5,494 | 14,106 | -21,580 | 2,507 | -4,211 | 8,525 | -4,480 | -11,185 |