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SP Systems Co.,Ltd. (KOSDAQ:317830)
South Korea flag South Korea · Delayed Price · Currency is KRW
5,220.00
+60.00 (1.16%)
At close: Aug 11, 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
Mar '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Net Income
-5,958-6,177-2,124-806.381,747-939.73
Depreciation & Amortization
2,8792,8792,8052,5531,6361,353
Loss (Gain) From Sale of Assets
-51.09-51.091.94-2.0946.55-4.45
Asset Writedown & Restructuring Costs
4,5574,557838.36-660.48505.19
Loss (Gain) From Sale of Investments
-8.87-8.87-8.11-8.23-6.42-1.6
Loss (Gain) on Equity Investments
3.433.433.64-0.385.7220.67
Stock-Based Compensation
---163.74161.37129.53
Provision & Write-off of Bad Debts
-21.14-21.1497.79-565.88-10.66-7.25
Other Operating Activities
73.42,5102,9712,2082,294775.44
Change in Accounts Receivable
2,4912,4911,500-5,972-2,2033,550
Change in Inventory
-425.11-425.11-428.29275.9391.08-124.61
Change in Accounts Payable
-527.51-527.51-453.581,099666.44-4,000
Change in Unearned Revenue
238.61238.61104.76-26.3270.520.24
Change in Other Net Operating Assets
-488.86-488.86-4,308-3,385-1,444648.14
Operating Cash Flow
2,7624,9791,001-4,4673,7141,905
Operating Cash Flow Growth
-397.35%--94.96%-64.69%

Investing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Mar '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Capital Expenditures
-1,053-1,001-1,994-2,324-4,270-1,124
Sale of Property, Plant & Equipment
52.7340.180.551.8257.253.93
Cash Acquisitions
------10,164
Sale (Purchase) of Intangibles
-71.44-80.36-498.97-357.83-933.32-225.41
Investment in Securities
-1,213-14,518-4,4051,6884,878-1,710
Other Investing Activities
544.65435.41106.42-676.6-181.11-11.42
Investing Cash Flow
-1,739-15,124-6,790-1,669-449.32-13,232

Financing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Mar '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)
5,1866,113212.97-1,356-3,72813,090
Issuance of Common Stock
--284.2515,815217.5-
Dividends Paid
---537.95---
Other Financing Activities
-7.617.9418.29-0.9624.55-
Financing Cash Flow
5,1786,121-22.4314,4586,51313,090

Net Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Mar '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Foreign Exchange Rate Adjustments
52.2917.4758.6542.2573.02168.23
Miscellaneous Cash Flow Adjustments
-00-0-
Net Cash Flow
6,254-4,006-5,7538,3659,8511,932

Free Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Mar '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Free Cash Flow
1,7103,978-992.69-6,791-556.17780.54
Free Cash Flow Growth
------85.20%
Free Cash Flow Margin
3.00%6.46%-1.40%-11.23%-1.05%2.17%
Free Cash Flow Per Share
165.88390.81-97.70-739.38-70.82105.30
Levered Free Cash Flow
1,9603,479-1,911-8,495-3,5041,472
Unlevered Free Cash Flow
2,2933,813-1,521-8,114-2,9801,799

Additional Metrics

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Mar '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Cash Interest Paid
518.73441.41647.34582.73456.76320.03
Cash Income Tax Paid
--198.6968.32249.29115.11-86.74
Change in Working Capital
1,2881,288-3,585-8,009-2,82074.07