SPSoft Inc. (KOSDAQ:443670)

SPSoft Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023
Net Income	4,277	302.08	4,378
Depreciation & Amortization	1,827	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	-33.13	-163.54	-10.53
Stock-Based Compensation	571.24	675.2	466.16
Provision & Write-off of Bad Debts	-7.03	25.82	-10.42
Other Operating Activities	428.01	4,337	643.32
Change in Accounts Receivable	-158.54	-328.79	6.6
Change in Accounts Payable	1,637	-816.92	637.07
Change in Unearned Revenue	-1,258	-2,896	-197.72
Change in Income Taxes	-687.77	-657.02	68.4
Change in Other Net Operating Assets	-5,168	-777.14	125.86
Operating Cash Flow	1,541	1,310	7,217
Operating Cash Flow Growth	-78.65%	-81.86%	-
Capital Expenditures	-2,006	-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
Sale (Purchase) of Real Estate	538.36	538.36	-
Investment in Securities	3,121	4,022	-8,522
Other Investing Activities	13.55	1.55	22.72
Investing Cash Flow	10,657	9,721	-10,013
Long-Term Debt Repaid	-	-331.67	-299.56
Net Debt Issued (Repaid)	-345.8	-331.67	-299.56
Repurchase of Common Stock	-0	-23.22	-
Other Financing Activities	-19.3	-18.14	-
Financing Cash Flow	290.46	-373.03	-299.56
Foreign Exchange Rate Adjustments	13.29	25.33	9.24
Miscellaneous Cash Flow Adjustments	0	0	0
Net Cash Flow	12,501	10,683	-3,086
Free Cash Flow	-465.41	-2,501	4,163
Free Cash Flow Margin	-0.84%	-5.54%	11.81%
Free Cash Flow Per Share	-18.97	-110.21	230.94
Cash Interest Paid	20.19	7.65	-
Cash Income Tax Paid	-	260.36	113.11
Levered Free Cash Flow	-	2,698	-
Unlevered Free Cash Flow	-	2,915	-
Change in Working Capital	-5,863	-5,784	505.05

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