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Leaders Cosmetics Co., Ltd. (KOSDAQ:016100)
South Korea flag South Korea · Delayed Price · Currency is KRW
1,250.00
-28.00 (-2.19%)
Oct 2, 2026, 3:30 PM KST

Leaders Cosmetics Cash Flow Statement

Millions KRW. Fiscal year is Jan - Dec.

Operating Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Net Income
-9,230-8,322-3,197235.5-687.44-3,963
Depreciation & Amortization
2,5262,5091,8812,0112,9603,772
Loss (Gain) From Sale of Assets
-493.85-53.95-131.45-102.92-24.79-1,066
Asset Writedown & Restructuring Costs
525.23525.23561.431,049998.44-
Loss (Gain) From Sale of Investments
-----3.2822.1
Loss (Gain) on Equity Investments
----12.87-1,474
Stock-Based Compensation
46.19-----
Provision & Write-off of Bad Debts
129.06156.6289.22-243.3379.88-323.98
Other Operating Activities
1,6131,438-433.11-5,653-731.551,740
Change in Accounts Receivable
-447.35-415.86108.69923.78-137.7-309.51
Change in Inventory
990.37-269.69596.89-1,5083,1252,738
Change in Accounts Payable
-439.16585.88713.77-933.26-748.65722.88
Change in Other Net Operating Assets
-306.86324.63-117.87-1,421-1,63949.24
Operating Cash Flow
-5,086-3,52371.51-5,6433,2041,908
Operating Cash Flow Growth
----67.95%-

Investing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Capital Expenditures
-366.6-2,934-4,396-1,677-1,036-590.91
Sale of Property, Plant & Equipment
3954135102.9359.66-
Cash Acquisitions
----166.46-
Sale (Purchase) of Intangibles
-2,239-2.45--7.4-35.94-1.7
Sale (Purchase) of Real Estate
-----180.05-
Investment in Securities
-15.1-422.55,5074,2701,7448,471
Other Investing Activities
2.7225.98-28.5523.55147.38,206
Investing Cash Flow
-2,593-3,2931,1483,417849.8215,339

Financing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Short-Term Debt Issued
-36,33911,0004,00017,0006,500
Long-Term Debt Issued
-3,000---66.55
Total Debt Issued
46,66039,33911,0004,00017,0006,567
Short-Term Debt Repaid
--36,700-10,000-3,000-12,250-2,250
Long-Term Debt Repaid
--475.48-1,458-471.83-13,977-28,763
Total Debt Repaid
-42,168-37,176-11,458-3,472-26,227-31,013
Net Debt Issued (Repaid)
4,4922,164-458.5528.17-9,227-24,446
Other Financing Activities
-0-373-0-0-138.11
Financing Cash Flow
4,4922,161-385.5528.17-9,227-24,584

Net Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Foreign Exchange Rate Adjustments
1,310870.1227.6124.9-70.0566.5
Miscellaneous Cash Flow Adjustments
-0-0-000-0
Net Cash Flow
-1,878-3,785862.07-1,673-5,243-7,271

Free Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Free Cash Flow
-5,453-6,456-4,324-7,3202,1681,317
Free Cash Flow Growth
----64.64%-
Free Cash Flow Margin
-7.99%-9.45%-5.88%-10.57%2.50%1.51%
Free Cash Flow Per Share
-293.40-352.12-235.34-399.24117.5973.09
Levered Free Cash Flow
-3,875-4,240-3,021-4,2992,170-3,613
Unlevered Free Cash Flow
-3,227-3,622-2,352-3,5422,839-2,504

Additional Metrics

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Cash Interest Paid
1,0381,0011,0951,1551,018976.69
Cash Income Tax Paid
4.14-5.8514.4547.8615.495.35
Change in Working Capital
-202.99224.961,301-2,939599.973,200