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SP Systems Co.,Ltd. (KOSDAQ:317830)
South Korea flag South Korea · Delayed Price · Currency is KRW
4,290.00
+70.00 (1.66%)
At close: Sep 18, 2026

SP Systems 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
-5,053-6,177-2,124-806.381,747-939.73
Depreciation & Amortization
2,3872,8792,8052,5531,6361,353
Loss (Gain) From Sale of Assets
-63.69-51.091.94-2.0946.55-4.45
Asset Writedown & Restructuring Costs
4,5574,557838.36-660.48505.19
Loss (Gain) From Sale of Investments
-0.1-8.87-8.11-8.23-6.42-1.6
Loss (Gain) on Equity Investments
3.433.433.64-0.385.7220.67
Stock-Based Compensation
10.82--163.74161.37129.53
Provision & Write-off of Bad Debts
-19.11-21.1497.79-565.88-10.66-7.25
Other Operating Activities
1,9712,5102,9712,2082,294775.44
Change in Accounts Receivable
3,6472,4911,500-5,972-2,2033,550
Change in Inventory
-260.81-425.11-428.29275.9391.08-124.61
Change in Accounts Payable
-489.75-527.51-453.581,099666.44-4,000
Change in Unearned Revenue
671.01238.61104.76-26.3270.520.24
Change in Other Net Operating Assets
-2.71-488.86-4,308-3,385-1,444648.14
Operating Cash Flow
7,3594,9791,001-4,4673,7141,905
Operating Cash Flow Growth
350.01%397.35%--94.96%-64.69%

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
-1,195-1,001-1,994-2,324-4,270-1,124
Sale of Property, Plant & Equipment
53.2740.180.551.8257.253.93
Cash Acquisitions
------10,164
Sale (Purchase) of Intangibles
-78.4-80.36-498.97-357.83-933.32-225.41
Investment in Securities
610.11-14,518-4,4051,6884,878-1,710
Other Investing Activities
590.71435.41106.42-676.6-181.11-11.42
Investing Cash Flow
-18.87-15,124-6,790-1,669-449.32-13,232

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
-12,40314,0008,6004,90022,700
Long-Term Debt Repaid
--6,290-13,787-9,956-8,628-9,610
Net Debt Issued (Repaid)
5,5546,113212.97-1,356-3,72813,090
Issuance of Common Stock
--284.2515,815217.5-
Dividends Paid
-547.99--537.95---
Other Financing Activities
728.867.9418.29-0.9624.55-
Financing Cash Flow
5,7346,121-22.4314,4586,51313,090

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
51.2917.4758.6542.2573.02168.23
Miscellaneous Cash Flow Adjustments
-00-0-
Net Cash Flow
13,125-4,006-5,7538,3659,8511,932

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
6,1643,978-992.69-6,791-556.17780.54
Free Cash Flow Growth
1236.69%-----85.20%
Free Cash Flow Margin
11.51%6.46%-1.40%-11.23%-1.05%2.17%
Free Cash Flow Per Share
588.53390.81-97.70-739.38-70.82105.30
Levered Free Cash Flow
4,3263,479-1,911-8,495-3,5041,472
Unlevered Free Cash Flow
4,6593,813-1,521-8,114-2,9801,799

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
514.76441.41647.34582.73456.76320.03
Cash Income Tax Paid
113.69-198.6968.32249.29115.11-86.74
Change in Working Capital
3,5651,288-3,585-8,009-2,82074.07