Pond Group Cash Flow Statement

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	34,521	25,187	2,855
Depreciation & Amortization	13,209	7,529	737.35
Loss (Gain) From Sale of Assets	293.26	513.86	-
Loss (Gain) From Sale of Investments	261.31	-4.27	-
Stock-Based Compensation	280.87	15.39	-
Provision & Write-off of Bad Debts	-392.35	760.16	-
Other Operating Activities	15,815	5,484	724.83
Change in Accounts Receivable	24,844	-75,137	90,341
Change in Inventory	-9,947	-6,582	10,030
Change in Accounts Payable	-33,331	41,464	-93,401
Change in Unearned Revenue	-9.71	-62.91	-
Change in Income Taxes	-437.3	-	-
Change in Other Net Operating Assets	9,007	3,913	-10,433
Operating Cash Flow	54,115	3,068	854.24
Operating Cash Flow Growth	1663.62%	259.20%	-
Capital Expenditures	-7,396	-5,075	-
Sale of Property, Plant & Equipment	11.82	6.27	-
Cash Acquisitions	-29,000	-3,486	-
Divestitures	-	5,889	-
Sale (Purchase) of Intangibles	-192.63	-1,379	-
Investment in Securities	7,960	18,569	-
Other Investing Activities	-1,148	-1,257	-
Investing Cash Flow	-26,897	10,356	-738
Short-Term Debt Issued	48,000	23,001	-
Total Debt Issued	48,000	23,001	-
Short-Term Debt Repaid	-14,431	-11,819	-
Long-Term Debt Repaid	-13,049	-16,404	-
Total Debt Repaid	-27,480	-28,223	-15,435
Net Debt Issued (Repaid)	20,520	-5,222	-15,435
Repurchase of Common Stock	-	-73.34	-
Dividends Paid	-12,934	-	-
Other Financing Activities	24.39	-36.98	-
Financing Cash Flow	7,610	-5,332	-15,435
Foreign Exchange Rate Adjustments	-102.54	206.3	-
Miscellaneous Cash Flow Adjustments	-0	-0	0
Net Cash Flow	34,726	8,299	-15,319
Free Cash Flow	46,720	-2,007	854.24
Free Cash Flow Margin	9.62%	-0.54%	2.56%
Free Cash Flow Per Share	1441.36	-61.90	14.77
Cash Interest Paid	5,229	4,864	992.78
Cash Income Tax Paid	7,264	5,600	-
Levered Free Cash Flow	31,322	-11,677	-
Unlevered Free Cash Flow	35,487	-9,820	-
Change in Working Capital	-9,873	-36,417	-3,463

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