Gradiant Corporation (KOSDAQ:035080)
South Korea · Delayed Price · Currency is KRW 11,830
-60 (-0.50%)
Sep 2, 2026, 3:30 PM KST
Gradiant 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 | Mar '26 Mar 31, 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 | -28,510 | -35,787 | -40,378 | -15,842 | 326,735 | -24,190 |
Depreciation & Amortization | 46,849 | 47,648 | 46,087 | 44,147 | 41,995 | 52,799 |
Loss (Gain) From Sale of Assets | 600.03 | 431.73 | -1,642 | -32.6 | -432,006 | 4,430 |
Asset Writedown & Restructuring Costs | 6,214 | 6,214 | 618.44 | - | 1,496 | - |
Loss (Gain) From Sale of Investments | -21,763 | -11,939 | -30,373 | 25,606 | 5,291 | -30,330 |
Loss (Gain) on Equity Investments | 4,133 | 3,125 | 32,839 | -7,288 | 762.07 | -271.64 |
Stock-Based Compensation | 437.99 | 712.25 | 1,016 | 1,275 | 1,045 | 242.12 |
Provision & Write-off of Bad Debts | 21,350 | 22,030 | 1,642 | 1,332 | -472.79 | 2,669 |
Other Operating Activities | 1,665 | -8,454 | 33,916 | -3,707 | 36,133 | 22,427 |
Change in Accounts Receivable | -88,745 | -49,397 | 45,076 | -41,452 | -69,743 | -1,324 |
Change in Inventory | -13,581 | -11,050 | 21,951 | -10,336 | 3,856 | 7,401 |
Change in Accounts Payable | 92,654 | 70,522 | -141,006 | 77,916 | 92,620 | -10,703 |
Change in Unearned Revenue | 2.6 | 2.6 | 0.09 | 0.02 | 10.63 | 31.48 |
Change in Other Net Operating Assets | -16,223 | -21,186 | -98.73 | 1,040 | 12,110 | 35,604 |
Operating Cash Flow | 5,083 | 12,871 | -30,351 | 72,657 | 19,831 | 58,786 |
Operating Cash Flow Growth | - | - | - | 266.38% | -66.27% | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | -36,714 | -22,313 | -14,100 | -77,860 | -28,836 | -10,029 |
Sale of Property, Plant & Equipment | 265.55 | 377.21 | 227.95 | 712.63 | 1,180 | 22,615 |
Cash Acquisitions | 44.02 | 44.02 | - | 2,744 | -17,356 | - |
Divestitures | - | - | - | - | 221,104 | - |
Sale (Purchase) of Intangibles | -654.54 | -995.63 | -1,528 | -1,110 | -1,332 | -10,234 |
Investment in Securities | 55,036 | 23,415 | 42,760 | 25,056 | -42,582 | -83,694 |
Other Investing Activities | -1,137 | 3,024 | 6,024 | -6,999 | -1,869 | 27,125 |
Investing Cash Flow | 22,071 | 8,637 | 39,485 | -51,289 | 135,610 | -50,532 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | - | 137,099 | 137,012 | 178,548 | 172,632 | 174,547 |
Long-Term Debt Issued | - | 18,957 | - | 23,270 | - | 1,052 |
Total Debt Issued | 171,938 | 156,057 | 137,012 | 201,818 | 172,632 | 175,599 |
Short-Term Debt Repaid | - | -135,339 | -125,547 | -112,765 | -165,593 | -169,671 |
Long-Term Debt Repaid | - | -38,923 | -18,336 | -17,584 | -20,830 | -18,661 |
Total Debt Repaid | -177,246 | -174,261 | -143,883 | -130,348 | -186,422 | -188,332 |
Net Debt Issued (Repaid) | -5,309 | -18,204 | -6,871 | 71,470 | -13,791 | -12,733 |
Issuance of Common Stock | 9.38 | 9.38 | - | - | - | 15,658 |
Repurchase of Common Stock | -18,520 | -19,992 | -12,114 | -15,478 | -15,536 | - |
Dividends Paid | -20,124 | -20,124 | -22,444 | -21,457 | -22,413 | -28,592 |
Other Financing Activities | -3,242 | -2,972 | -107.18 | 206.26 | 21.84 | 2,798 |
Financing Cash Flow | -47,186 | -61,284 | -41,536 | 36,741 | -51,718 | -22,870 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | 724.23 | -191.32 | 1,761 | -49.81 | 296.69 | 727.63 |
Miscellaneous Cash Flow Adjustments | - | - | - | - | - | -18,764 |
Net Cash Flow | -19,307 | -39,967 | -30,641 | 58,059 | 104,020 | -32,652 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | -31,631 | -9,441 | -44,451 | -5,203 | -9,005 | 48,757 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -1.00% | -0.31% | -1.34% | -0.15% | -0.25% | 1.57% |
Free Cash Flow Per Share | -2693.13 | -781.15 | -3261.95 | -368.78 | -591.70 | 3158.42 |
Levered Free Cash Flow | 9,170 | 31,364 | -20,386 | -11,926 | -287,466 | 265,611 |
Unlevered Free Cash Flow | 11,559 | 33,810 | -18,400 | -9,706 | -285,761 | 267,603 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 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 | 3,965 | 4,141 | 3,514 | 3,685 | 2,995 | 3,448 |
Cash Income Tax Paid | 24,218 | 25,984 | 6,370 | 12,358 | 55,661 | 12,902 |
Change in Working Capital | -25,892 | -11,109 | -74,077 | 27,168 | 38,853 | 31,010 |