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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023
Net Income	4,608	302.08	4,378
Depreciation & Amortization	1,895	1,577	1,246
Loss (Gain) From Sale of Assets	60.74	60.16	-0.14
Asset Writedown & Restructuring Costs	280	280	-
Loss (Gain) From Sale of Investments	-166.22	-163.54	-10.53
Stock-Based Compensation	426.54	675.2	466.16
Provision & Write-off of Bad Debts	-15.86	25.82	-10.42
Other Operating Activities	-783.83	4,337	643.32
Change in Accounts Receivable	1,222	-328.79	6.6
Change in Accounts Payable	-546.07	-816.92	637.07
Change in Unearned Revenue	-1,221	-2,896	-197.72
Change in Income Taxes	28.84	-657.02	68.4
Change in Other Net Operating Assets	-492.68	-777.14	125.86
Operating Cash Flow	5,139	1,310	7,217
Operating Cash Flow Growth	679.76%	-81.86%	-
Capital Expenditures	-1,276	-3,811	-3,055
Sale of Property, Plant & Equipment	1,161	1,161	1.13
Cash Acquisitions	-1,300	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	-4,931	4,022	-8,522
Other Investing Activities	117.4	1.55	22.72
Investing Cash Flow	3,109	9,721	-10,013
Long-Term Debt Repaid	-	-331.67	-299.56
Net Debt Issued (Repaid)	-333.77	-331.67	-299.56
Repurchase of Common Stock	-0	-23.22	-
Other Financing Activities	-1.16	-18.14	-
Financing Cash Flow	320.63	-373.03	-299.56
Foreign Exchange Rate Adjustments	25.63	25.33	9.24
Miscellaneous Cash Flow Adjustments	0	0	0
Net Cash Flow	8,595	10,683	-3,086
Free Cash Flow	3,863	-2,501	4,163
Free Cash Flow Margin	6.79%	-5.54%	11.81%
Free Cash Flow Per Share	160.30	-110.21	230.94
Cash Interest Paid	25.97	7.65	-
Cash Income Tax Paid	809.46	260.36	113.11
Levered Free Cash Flow	4,052	2,698	-
Unlevered Free Cash Flow	4,088	2,915	-
Change in Working Capital	-1,166	-5,784	505.05

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