Heerim Architects & Planners Co., Ltd. (KOSDAQ:037440)

KOSDAQ:037440 Cash Flow Statement

Financials in millions KRW. Fiscal year is January - December.

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	7,181	7,816	12,916	6,176	7,155	6,182
Depreciation & Amortization	7,080	6,881	5,963	5,499	5,354	5,798
Loss (Gain) From Sale of Assets	13.02	9.86	-0.84	7.48	456.64	3.92
Asset Writedown & Restructuring Costs	-	-	-	57.62	-	-
Loss (Gain) From Sale of Investments	103.93	103.93	-111.81	-97.21	-138.4	-119.54
Loss (Gain) on Equity Investments	-4,030	-4,491	1.19	46.19	33.33	96
Stock-Based Compensation	1,312	-	-	-	-	-
Provision & Write-off of Bad Debts	2,289	1,402	1,139	4,487	-1,776	605.02
Other Operating Activities	-2,981	-2,325	4,469	-923.59	3.87	972.13
Change in Accounts Receivable	-6,100	2,727	-5,124	-4,934	-9,007	-3,572
Change in Accounts Payable	-1,153	-1,565	-1,264	2,007	-1,561	-57.64
Change in Other Net Operating Assets	-878	3,446	6,976	352.1	22,707	908.41
Operating Cash Flow	2,837	14,005	24,963	12,678	23,228	10,816
Operating Cash Flow Growth	-87.14%	-43.90%	96.91%	-45.42%	114.75%	-37.66%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-13,057	-12,493	-1,708	-1,419	-2,558	-1,503
Sale of Property, Plant & Equipment	1.15	1.15	1.32	1.14	0.88	0.15
Cash Acquisitions	-190.3	-190.3	-	-	-	-
Sale (Purchase) of Intangibles	-962.3	-970.64	-1,011	596.76	-136.31	-105.63
Investment in Securities	-6,666	-437.31	2,290	-3,573	287.65	-638.56
Other Investing Activities	-26.38	37.69	-1,264	2,361	57.18	750.21
Investing Cash Flow	-31,089	-25,267	-3,099	-8,969	-3,265	-1,563

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt Issued	7,000	-	-	-	-	-
Short-Term Debt Repaid	-	-	-	-7,250	-7,000	-3,000
Long-Term Debt Repaid	-	-5,061	-4,694	-4,076	-4,149	-4,947
Total Debt Repaid	-10,079	-5,061	-4,694	-11,326	-11,149	-7,947
Net Debt Issued (Repaid)	-3,079	-5,061	-4,694	-11,326	-11,149	-7,947
Dividends Paid	-1,894	-1,894	-1,894	-1,894	-1,894	-1,894
Other Financing Activities	20	5	87.21	-	10	-
Financing Cash Flow	-4,952	-6,949	-6,500	-13,220	-13,033	-9,841

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	-168.38	-487.7	771.76	-63.21	-307.79	25.28
Miscellaneous Cash Flow Adjustments	-0	-	-0	-	-0	-
Net Cash Flow	-33,373	-18,699	16,136	-9,575	6,622	-562.45

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	-10,220	1,512	23,255	11,258	20,670	9,313
Free Cash Flow Growth	-	-93.50%	106.56%	-45.53%	121.94%	-42.64%
Free Cash Flow Margin	-4.36%	0.65%	9.65%	4.92%	9.35%	4.39%
Free Cash Flow Per Share	-809.15	119.76	1841.95	891.79	1637.28	737.72
Levered Free Cash Flow	-20,259	-8,026	19,475	13,273	17,834	5,698
Unlevered Free Cash Flow	-19,308	-7,075	20,512	14,429	19,087	6,782

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	1,414	1,469	1,617	1,813	1,937	891.68
Cash Income Tax Paid	4,826	4,650	1,472	2,064	3,442	925.21
Change in Working Capital	-8,131	4,608	587.96	-2,575	12,139	-2,721

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 9, 2026

Data Sources Report a data error