HPSP Co., Ltd. (KOSDAQ:403870)
South Korea · Delayed Price · Currency is KRW 50,800
+600 (1.20%)
Sep 4, 2026, 3:30 PM KST
HPSP Co., Ltd. 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 | 85,727 | 72,662 | 86,280 | 80,432 | 66,006 | 35,344 |
Depreciation & Amortization | 4,564 | 4,346 | 3,601 | 1,330 | 1,100 | 929.26 |
Loss (Gain) From Sale of Assets | 16.74 | - | 164.33 | - | - | - |
Asset Writedown & Restructuring Costs | -47.5 | -47.5 | - | 56.76 | - | - |
Stock-Based Compensation | -203.9 | 4,969 | 7,725 | 4,347 | 3,299 | 3,159 |
Provision & Write-off of Bad Debts | 298.02 | 796.84 | 224.15 | -536.02 | 1,171 | -2.4 |
Other Operating Activities | 1,418 | -4,475 | -5,104 | -6,621 | 14,148 | 4,208 |
Change in Accounts Receivable | -693.27 | -15,083 | -7,300 | 210.83 | 2,797 | -5,209 |
Change in Inventory | -23,185 | 7,159 | -1,759 | 8,524 | -16,350 | -9,070 |
Change in Accounts Payable | 9,246 | 90.37 | -4,441 | 3,524 | 661.79 | -57.56 |
Change in Other Net Operating Assets | 17,375 | 29,788 | 4,438 | -24,890 | 9,272 | 8,476 |
Operating Cash Flow | 94,513 | 100,205 | 83,829 | 66,377 | 82,105 | 37,777 |
Operating Cash Flow Growth | -12.71% | 19.54% | 26.29% | -19.16% | 117.34% | 15.81% |
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 | -2,215 | -2,330 | -43,113 | -24,670 | -9,426 | -237.07 |
Sale of Property, Plant & Equipment | - | - | 5.15 | - | - | - |
Sale (Purchase) of Intangibles | 323.65 | -99.36 | -460.74 | -1,513 | -23.66 | -12.61 |
Investment in Securities | -55,776 | -16,750 | 62,740 | -121,708 | -69,600 | - |
Other Investing Activities | -30.3 | 14.29 | 587.6 | -10 | 431 | -48.13 |
Investing Cash Flow | -57,698 | -19,165 | 19,759 | -147,900 | -78,618 | -297.81 |
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 |
Long-Term Debt Repaid | - | -915.78 | -873.66 | -1,055 | -711.95 | -369.69 |
Net Debt Issued (Repaid) | -1,081 | -915.78 | -873.66 | -1,055 | -711.95 | -369.69 |
Issuance of Common Stock | 1,337 | 862.9 | 1,416 | 2,657 | 73,037 | 176.19 |
Repurchase of Common Stock | - | - | -86,988 | -3,825 | - | - |
Dividends Paid | -40,437 | -48,219 | -7,487 | -1,813 | - | -20,007 |
Other Financing Activities | 0 | 0 | - | -204.97 | - | - |
Financing Cash Flow | -40,180 | -48,272 | -93,933 | -4,242 | 72,325 | -20,200 |
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 | 5,014 | -114.74 | 8,308 | -926.11 | -32.01 | 514 |
Net Cash Flow | 1,650 | 32,654 | 17,963 | -86,691 | 75,780 | 17,792 |
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 | 92,299 | 97,875 | 40,717 | 41,707 | 72,679 | 37,539 |
Free Cash Flow Growth | 29.45% | 140.38% | -2.38% | -42.61% | 93.61% | 17.84% |
Free Cash Flow Margin | 56.70% | 56.59% | 22.45% | 23.29% | 45.61% | 40.91% |
Free Cash Flow Per Share | 1134.78 | 1203.81 | 488.43 | 495.21 | 937.04 | 2146.56 |
Levered Free Cash Flow | 68,336 | 78,582 | 19,517 | 20,347 | 55,906 | 29,368 |
Unlevered Free Cash Flow | 68,375 | 78,619 | 19,580 | 20,454 | 56,015 | 29,476 |
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 | 61.84 | 58.94 | 100.46 | 166.53 | 171.58 | 169.67 |
Cash Income Tax Paid | 8,357 | 28,780 | 25,039 | 25,763 | 13,803 | 7,624 |
Change in Working Capital | 2,742 | 21,954 | -9,062 | -12,632 | -3,619 | -5,861 |