Earnings quality
Compare earnings and operating cash flow for earnings quality.
Pearl Abyss Corp.
Ticker 263750 Β· π°π· Korea Β· Consolidated K-IFRS Β· amounts in won
Filed 2025-03-31 Β· Period end 2024-12-31
Takeaway
Dig deeperThe numbers send mixed signals β dig into cash flow and leverage before drawing a conclusion.
equity ratio is 70.5%.
Mixed signals β use cash flow and the balance sheet before treating the year as clean.
ActionDig deeper
OP marginβ
Equity ratio70.5%
Last priceβ
Trailing P/Eβ
Look at next
- Compare operating cash flow to reported profit across the last two years.
- Open English IR for management commentary on outlook and capital allocation.
- Overlay peers on Compare before judging relative momentum.
About the company
Pearl Abyss Corp. is a Korea-listed company with consolidated financial statements filed on DART (Open DART).
Compare trends
Tel 02-476-8583 Β· As of filing date 2024-12-31
Financial statements
Income statement
| Account | FY2023 (ended Dec 31, 2023) | FY2024 (ended Dec 31, 2024) |
|---|---|---|
| Revenue | β | β |
| Cost of sales* | β | β |
| Gross profit | β | β |
| Operating profit | β | β |
| Finance income | β | β |
| Finance costs | β | β |
| Income tax | β | β |
| Profit for the period | β | β |
| Profit to owners | β | β |
| Basic EPS | β | β |
Balance sheet
| Account | FY2023 (ended Dec 31, 2023) | FY2024 (ended Dec 31, 2024) |
|---|---|---|
| Cash & equivalents | β©235.7B | β©142.8B |
| Current assets | β©582.8B | β©453.3B |
| Non-current assets | β©630.1B | β©689.6B |
| Total assets | β©1.2T | β©1.1T |
| Current liabilities | β©315.9B | β©133.2B |
| Short-term borrowings | β©0 | β©0 |
| Non-current liabilities* | β©172.0B | β©203.7B |
| Total liabilities | β©487.9B | β©336.8B |
| Ownersβ equity | β©725.0B | β©806.0B |
| Total equity | β©725.0B | β©806.0B |
Cash flow statement
| Account | FY2023 (ended Dec 31, 2023) | FY2024 (ended Dec 31, 2024) |
|---|---|---|
| Operating cash flow | β©32.4B | -β©5.4B |
| Investing cash flow | β©134.3B | β©56.5B |
| Financing cash flow | -β©89.6B | -β©151.8B |
| Net change in cash | β | β |
| Cash at end of period | β©235.7B | β©142.8B |
Five-year trends
Key metrics
| Metric | Trend | FY2020 | FY2021 | FY2022 | FY2023 | FY2024 |
|---|---|---|---|---|---|---|
| Operating profit | β©157.3B | β©43.0B | β | β | β | |
| Profit to owners | β©100.9B | β©59.4B | -β©43.0B | β©15.2B | β©60.3B | |
| Total assets | β©897.2B | β©1.4T | β©1.2T | β©1.2T | β©1.1T | |
| Cash & equivalents | β©202.1B | β©243.9B | β©159.6B | β©235.7B | β©142.8B | |
| Ownersβ equity | β©636.9B | β©719.0B | β | β©725.0B | β©806.0B |
How we read these numbers
From the notes
No material one-offs extracted from this filing.
Mixed
The numbers send mixed signals β dig into cash flow and leverage before drawing a conclusion.
On the income statement, revenue moved from β to β (β). Operating profit went from β to β (β).
Operating cash flow was -β©5.4B (prior β©32.4B), with cash on the balance sheet at β©142.8B versus β©235.7B.
Liquidity & leverage
Short-term borrowings moved from β©0 to β©0.
Capital buffer
Total equity moved from β©725.0B to β©806.0B.
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Source: DART 20250319001130
(μ£Όμνμ¬ νμ΄λΉμ€), period end 2024-12-31.