Skip to main content
logo
Neptune Company (KOSDAQ:217270)
South Korea flag South Korea · Delayed Price · Currency is KRW
2,405.00
+45.00 (1.91%)
At close: Sep 9, 2026

Neptune Company Cash Flow Statement

Millions KRW. Fiscal year is Jan - Dec.

Operating Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Net Income
-55,244-40,1741,945-15,702-162,01977,671
Depreciation & Amortization
7,6108,0078,3427,0264,0582,604
Loss (Gain) From Sale of Assets
52.07139.89210.54-49.1471.03-5,619
Asset Writedown & Restructuring Costs
18,11117,75827,9452,8196,1904,250
Loss (Gain) From Sale of Investments
60,34134,437-26,9477,348146,973-117,250
Loss (Gain) on Equity Investments
1,9182,5652,96719,14214,903836.86
Stock-Based Compensation
548.57366.75505.871,136168.3313.39
Provision & Write-off of Bad Debts
0.94-21.24-91.2180.5919.27-0.47
Other Operating Activities
-21,322-13,1638,255-11,882-32,14711,488
Change in Accounts Receivable
983.223,310132.39-10,471453.43322.36
Change in Inventory
5.87-68.74-10.68-8.78-16.86-
Change in Unearned Revenue
3,010233.341,4631,502-14.3-34.62
Change in Other Net Operating Assets
-4,401-4,476-3,923516.15-8,2185,605
Operating Cash Flow
11,6138,91420,7941,457-29,579-19,814
Operating Cash Flow Growth
-28.40%-57.13%1327.40%---

Investing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Capital Expenditures
-1,230-453.94-181.42-166.19-617.49-2,321
Sale of Property, Plant & Equipment
47.6261.9622.0139.212.989.16
Cash Acquisitions
0-11,139-7,705-2,871--40,648
Divestitures
----25,36114,154
Sale (Purchase) of Intangibles
-385.95-645.72-1.591,301-1,190-1,473
Investment in Securities
2,2737,514-4,5444,20422,289-144,140
Other Investing Activities
-1,369628.96116.55-181.9230.82-330.3
Investing Cash Flow
-106.72-2,977-12,4583,04546,258-174,749

Financing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Long-Term Debt Issued
-10,000-9,500500.111,750
Total Debt Issued
10,00010,000-9,500500.111,750
Short-Term Debt Repaid
------1,961
Long-Term Debt Repaid
--1,625-11,270-2,096-3,683-565.8
Total Debt Repaid
-11,232-1,625-11,270-2,096-3,683-2,527
Net Debt Issued (Repaid)
-1,2328,375-11,2707,404-3,182-777.07
Issuance of Common Stock
270.09395.97265.97973.961,132201,967
Repurchase of Common Stock
---0.54-2.23-17,559-
Other Financing Activities
-16,116-16,100-0-443.79-28.11-0
Financing Cash Flow
-17,077-7,329-11,0047,932-19,638201,190

Net Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Foreign Exchange Rate Adjustments
1,018147.93481.8393.64-17773.4
Net Cash Flow
-4,553-1,243-2,18712,828-3,1366,700

Free Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Free Cash Flow
10,3848,46120,6131,291-30,196-22,135
Free Cash Flow Growth
-34.60%-58.95%1497.15%---
Free Cash Flow Margin
9.04%6.91%16.95%1.29%-102.48%-109.11%
Free Cash Flow Per Share
231.65188.42455.6428.90-872.10-687.26
Levered Free Cash Flow
8,04711,24927,0213,225-30,261-19,253
Unlevered Free Cash Flow
8,39411,59527,3263,628-30,025-19,024

Additional Metrics

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Cash Interest Paid
1,313562.791,154257.6325.8131.57
Cash Income Tax Paid
1,2122,349-1,0332,12596.837,318
Change in Working Capital
-402.24-1,001-2,338-8,462-7,7965,892