SPSoft Cash Flow Statement

Financials in millions KRW. Fiscal year is January - December.

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Mar '25 Mar 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	3,648	302.08	4,378
Depreciation & Amortization	1,710	1,577	1,246
Loss (Gain) From Sale of Assets	59.73	60.16	-0.14
Asset Writedown & Restructuring Costs	280	280	-
Loss (Gain) From Sale of Investments	-11.51	-163.54	-10.53
Stock-Based Compensation	705.62	675.2	466.16
Provision & Write-off of Bad Debts	26.17	25.82	-10.42
Other Operating Activities	493.33	4,337	643.32
Change in Accounts Receivable	-1,724	-328.79	6.6
Change in Accounts Payable	-924.2	-816.92	637.07
Change in Unearned Revenue	-1,144	-2,896	-197.72
Change in Income Taxes	-531.27	-657.02	68.4
Change in Other Net Operating Assets	1,563	-777.14	125.86
Operating Cash Flow	3,784	1,310	7,217
Operating Cash Flow Growth	-	-81.86%	-
Capital Expenditures	-3,246	-3,811	-3,055
Sale of Property, Plant & Equipment	1,160	1,161	1.13
Cash Acquisitions	-	2,144	-
Divestitures	9,247	9,247	-
Sale (Purchase) of Intangibles	-4.72	-4.72	-0.59
Investment in Securities	3,202	4,022	-8,522
Other Investing Activities	1.55	1.55	22.72
Investing Cash Flow	7,036	9,721	-10,013
Long-Term Debt Repaid	-	-331.67	-299.56
Net Debt Issued (Repaid)	-338.13	-331.67	-299.56
Repurchase of Common Stock	-0	-23.22	-
Other Financing Activities	-18.14	-18.14	-
Financing Cash Flow	-356.27	-373.03	-299.56
Foreign Exchange Rate Adjustments	23.26	25.33	9.24
Miscellaneous Cash Flow Adjustments	-	0	0
Net Cash Flow	10,487	10,683	-3,086
Free Cash Flow	537.55	-2,501	4,163
Free Cash Flow Margin	1.07%	-5.54%	11.81%
Free Cash Flow Per Share	22.47	-110.21	230.94
Cash Interest Paid	14.04	7.65	-
Cash Income Tax Paid	84.21	260.36	113.11
Levered Free Cash Flow	-	2,698	-
Unlevered Free Cash Flow	-	2,915	-
Change in Net Working Capital	-	-2,711	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.