CNPLUS Co., Ltd. (KOSDAQ:115530)
South Korea · Delayed Price · Currency is KRW 2,850.00
-50.00 (-1.72%)
At close: Sep 11, 2026
CNPLUS 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 | 1,170 | -2,458 | -2,220 | 391.81 | 1,737 | -1,085 |
Depreciation & Amortization | 1,944 | 2,079 | 1,780 | 1,635 | 1,513 | 1,241 |
Loss (Gain) From Sale of Assets | -1.57 | -0.55 | -37.19 | -21.76 | -0.98 | 102.95 |
Asset Writedown & Restructuring Costs | - | - | - | - | - | 888.04 |
Loss (Gain) From Sale of Investments | - | - | -0.44 | -0.33 | -0.42 | -3.73 |
Provision & Write-off of Bad Debts | 382.17 | 624.75 | 792.22 | 182.17 | -160.7 | -345.33 |
Other Operating Activities | 26.01 | 2,577 | 2,021 | 510.28 | -620.55 | -77.02 |
Change in Accounts Receivable | -10,237 | -3,900 | -12,014 | -3,360 | -3,611 | 2,524 |
Change in Inventory | -1,699 | -256.23 | 3,598 | -2,488 | 381.4 | -1,694 |
Change in Accounts Payable | 3,082 | -365.78 | 10,406 | 4,425 | 1,771 | -3,000 |
Change in Other Net Operating Assets | 4,470 | 1,945 | 1,018 | -4,711 | -992.42 | 1,082 |
Operating Cash Flow | -863.3 | 244.81 | 5,343 | -3,437 | 15.15 | -367.47 |
Operating Cash Flow Growth | - | -95.42% | - | - | - | - |
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 | -902.61 | -578.58 | -8,448 | -667.56 | -1,485 | -1,711 |
Sale of Property, Plant & Equipment | 1.59 | 1.59 | 37.2 | 21.57 | - | 558.27 |
Sale (Purchase) of Intangibles | - | - | - | -5.7 | -86.79 | -165 |
Investment in Securities | -1,648 | -316.32 | 2 | 981 | -1,004 | 250.74 |
Other Investing Activities | 1,559 | -147.34 | 706.89 | -2,263 | -73.98 | 875.7 |
Investing Cash Flow | -989.83 | -1,041 | -7,702 | -1,934 | -2,649 | -191.58 |
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 Issued | - | 3,608 | 3,610 | 3,227 | 4,703 | 4,253 |
Long-Term Debt Issued | - | - | 8,849 | 2,513 | 10,000 | - |
Total Debt Issued | 4,603 | 3,608 | 12,459 | 5,740 | 14,703 | 4,253 |
Short-Term Debt Repaid | - | -4,167 | -3,976 | -2,718 | -4,459 | -4,383 |
Long-Term Debt Repaid | - | -1,001 | -401.5 | -2,201 | -233.7 | -531.21 |
Total Debt Repaid | -7,306 | -5,168 | -4,377 | -4,919 | -4,693 | -4,915 |
Net Debt Issued (Repaid) | -2,703 | -1,560 | 8,082 | 821.45 | 10,010 | -661.79 |
Issuance of Common Stock | 1,000 | - | - | - | - | - |
Other Financing Activities | -1,515 | -1,816 | -1,440 | -1,087 | -286.41 | 919.24 |
Financing Cash Flow | -3,218 | -3,376 | 6,642 | -265.42 | 9,724 | 257.44 |
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 | 95.99 | -30.95 | 138.63 | -5.39 | -25.14 | -94.11 |
Miscellaneous Cash Flow Adjustments | -1,100 | - | -0 | -0 | -0 | - |
Net Cash Flow | -6,075 | -4,202 | 4,422 | -5,642 | 7,064 | -395.72 |
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 | -1,766 | -333.76 | -3,106 | -4,104 | -1,470 | -2,079 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -2.39% | -0.62% | -6.54% | -11.32% | -3.42% | -6.57% |
Free Cash Flow Per Share | -251.22 | -49.11 | -456.95 | -457.17 | -191.44 | -305.87 |
Levered Free Cash Flow | 2,564 | -1,232 | -3,802 | -8,241 | -286.9 | -3,122 |
Unlevered Free Cash Flow | 4,462 | 784.99 | -2,290 | -7,112 | -21.91 | -2,904 |
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 | 1,510 | 1,816 | 1,440 | 1,087 | 287.41 | 570.45 |
Cash Income Tax Paid | 1.75 | 0.39 | -12.98 | 12.78 | -0.19 | 182.44 |
Change in Working Capital | -4,384 | -2,577 | 3,008 | -6,134 | -2,452 | -1,088 |