SP Samhwa Co., Ltd. (KRX:000390)
South Korea · Delayed Price · Currency is KRW 6,700.00
+300.00 (4.69%)
Aug 28, 2026, 3:30 PM KST
SP Samhwa Cash Flow Statement
Financials in millions KRW. Fiscal year is January - December.
Millions KRW. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | 13,550 | 7,675 | 15,465 | 16,162 | 5,601 | -2,448 |
Depreciation & Amortization | 16,959 | 16,658 | 16,367 | 17,391 | 17,058 | 17,087 |
Loss (Gain) From Sale of Assets | 257.31 | -2,974 | -84.06 | -48.49 | -1,226 | 358.21 |
Asset Writedown & Restructuring Costs | 728.91 | 35.29 | 300.32 | 3,208 | 3,159 | 343.99 |
Loss (Gain) on Equity Investments | -527.26 | -85.59 | -1,798 | -100.96 | -42.44 | -174.74 |
Stock-Based Compensation | 290.82 | 391.69 | 361.49 | - | - | - |
Provision & Write-off of Bad Debts | 2,136 | 437.41 | 1,299 | 2,058 | 1,394 | 758 |
Other Operating Activities | 7,708 | 3,986 | 7,783 | 4,481 | 17,984 | 4,367 |
Change in Accounts Receivable | -6,792 | -5,300 | 9,561 | -2,678 | -2,870 | -6,632 |
Change in Inventory | -14,710 | 5,781 | -2,581 | 888.09 | 5,461 | -26,113 |
Change in Accounts Payable | 19,526 | -759.26 | -9,275 | 5,788 | -16,872 | -11,792 |
Change in Other Net Operating Assets | -2,202 | -3,660 | -7,223 | -3,575 | 2,575 | -2,759 |
Operating Cash Flow | 36,926 | 22,187 | 30,176 | 43,574 | 32,223 | -27,003 |
Operating Cash Flow Growth | 74.89% | -26.47% | -30.75% | 35.23% | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -14,128 | -17,387 | -11,509 | -6,762 | -18,475 | -34,105 |
Sale of Property, Plant & Equipment | 192.57 | 59.6 | 162.41 | 145.61 | 443.46 | 174.63 |
Cash Acquisitions | -2,291 | -4,542 | - | - | -10.66 | - |
Divestitures | -15.93 | 4,375 | 1,595 | - | - | - |
Sale (Purchase) of Intangibles | -540.25 | -570.1 | -1,242 | -2,214 | -1,856 | -2,467 |
Investment in Securities | -886.54 | 3,312 | -952.37 | -1,937 | -2,820 | 21,228 |
Other Investing Activities | 301.89 | 312.37 | 2,285 | 982.77 | 6,126 | 1,056 |
Investing Cash Flow | -18,065 | -14,425 | -10,358 | -12,423 | -16,592 | -14,113 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Short-Term Debt Issued | - | 103,798 | 24,842 | 52,166 | 34,497 | 70,087 |
Long-Term Debt Issued | - | 49,225 | 105.87 | 20,480 | 17,100 | 30,345 |
Total Debt Issued | 140,852 | 153,022 | 24,948 | 72,646 | 51,597 | 100,431 |
Short-Term Debt Repaid | - | -103,842 | -4,995 | -32,595 | -45,629 | -34,580 |
Long-Term Debt Repaid | - | -40,633 | -19,633 | -53,584 | -18,856 | -34,844 |
Total Debt Repaid | -117,068 | -144,475 | -24,627 | -86,180 | -64,485 | -69,424 |
Net Debt Issued (Repaid) | 23,785 | 8,548 | 320.93 | -13,533 | -12,888 | 31,008 |
Issuance of Common Stock | 7,974 | 7,974 | - | - | - | - |
Repurchase of Common Stock | - | - | -36.81 | - | - | - |
Dividends Paid | -9,521 | -8,685 | -9,436 | -5,897 | -2,361 | -3,479 |
Other Financing Activities | -616.61 | -46.56 | -115.9 | -198.58 | -259.9 | -8.94 |
Financing Cash Flow | 21,622 | 7,791 | -9,268 | -19,629 | -15,509 | 27,519 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Foreign Exchange Rate Adjustments | 877.33 | -185.75 | 580.12 | -155.04 | -590.95 | -11.6 |
Net Cash Flow | 41,360 | 15,367 | 11,130 | 11,368 | -468.54 | -13,609 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | 22,797 | 4,800 | 18,667 | 36,813 | 13,748 | -61,108 |
Free Cash Flow Growth | 442.92% | -74.28% | -49.29% | 167.76% | - | - |
Free Cash Flow Margin | 3.63% | 0.78% | 2.97% | 5.83% | 2.13% | -9.68% |
Free Cash Flow Per Share | 873.36 | 192.46 | 789.38 | 1549.07 | 582.79 | -2602.32 |
Levered Free Cash Flow | 12,286 | -1,664 | 10,162 | 24,793 | 5,582 | -62,710 |
Unlevered Free Cash Flow | 16,297 | 2,357 | 14,771 | 29,731 | 9,561 | -59,667 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | 6,601 | 6,663 | 7,032 | 6,558 | 5,509 | 4,039 |
Cash Income Tax Paid | 1,103 | 4,108 | 3,873 | 6,569 | 1,533 | 3,505 |
Change in Working Capital | -4,178 | -3,937 | -9,518 | 423.21 | -11,705 | -47,296 |