Pond Group 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	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	34,630	25,187	2,855
Depreciation & Amortization	11,736	7,529	737.35
Loss (Gain) From Sale of Assets	978.23	513.86	-
Loss (Gain) From Sale of Investments	-24.72	-4.27	-
Stock-Based Compensation	89.64	15.39	-
Provision & Write-off of Bad Debts	-400.74	760.16	-
Other Operating Activities	-7,976	5,484	724.83
Change in Accounts Receivable	-29,055	-75,137	90,341
Change in Inventory	-6,868	-6,582	10,030
Change in Accounts Payable	-534.29	41,464	-93,401
Change in Unearned Revenue	13.78	-62.91	-
Change in Other Net Operating Assets	26,096	3,913	-10,433
Operating Cash Flow	28,682	3,068	854.24
Operating Cash Flow Growth	3257.62%	259.20%	-
Capital Expenditures	-3,389	-5,075	-
Sale of Property, Plant & Equipment	11.82	6.27	-
Cash Acquisitions	-19,665	-3,486	-
Divestitures	5,889	5,889	-
Sale (Purchase) of Intangibles	-191.88	-1,379	-
Investment in Securities	-14,090	18,569	-
Other Investing Activities	-1,419	-1,257	-
Investing Cash Flow	-35,727	10,356	-738
Short-Term Debt Issued	-	23,001	-
Total Debt Issued	43,001	23,001	-
Short-Term Debt Repaid	-	-11,819	-
Long-Term Debt Repaid	-	-16,404	-
Total Debt Repaid	-21,729	-28,223	-15,435
Net Debt Issued (Repaid)	21,272	-5,222	-15,435
Repurchase of Common Stock	-	-73.34	-
Other Financing Activities	24.09	-36.98	-
Financing Cash Flow	9,978	-5,332	-15,435
Foreign Exchange Rate Adjustments	212.58	206.3	-
Miscellaneous Cash Flow Adjustments	-0	-0	0
Net Cash Flow	3,146	8,299	-15,319
Free Cash Flow	25,293	-2,007	854.24
Free Cash Flow Margin	5.66%	-0.54%	2.56%
Free Cash Flow Per Share	781.32	-61.84	26.29
Cash Interest Paid	7,473	4,864	992.78
Cash Income Tax Paid	9,470	5,600	-
Levered Free Cash Flow	-	-11,677	-
Unlevered Free Cash Flow	-	-9,820	-
Change in Working Capital	-10,351	-36,417	-3,463

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