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BioSmart Co.,Ltd. (KOSDAQ:038460)
South Korea flag South Korea · Delayed Price · Currency is KRW
2,610.00
+175.00 (7.19%)
At close: Jul 31, 2026

BioSmart Cash Flow Statement

Millions KRW. Fiscal year is Jan - Dec.

Operating Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Mar '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Net Income
11,4489,009127.1717,907721.311,392
Depreciation & Amortization
7,1257,4358,2048,4909,5725,632
Loss (Gain) From Sale of Assets
-252.29-276.14315.55-16,442-143.33341.1
Asset Writedown & Restructuring Costs
149.34149.341,8301,35554.553,036
Loss (Gain) From Sale of Investments
-536.19-1,194-972.671,576102.27-283.56
Loss (Gain) on Equity Investments
1,2151,359-2,22820.7-321.763,042
Provision & Write-off of Bad Debts
157.9591.46-362.61,270603.54149.35
Other Operating Activities
10,7498,4689,6552,3914,274799.81
Change in Accounts Receivable
-10,267-3,041-4,707-1,719-1,146-4,534
Change in Inventory
-8,536-1,9072,574-1,871-6,246-594.6
Change in Accounts Payable
6,1142,8842,983-4,6371,972-2,564
Change in Other Net Operating Assets
-2,6341,095-13,708-7,176-3,138-5,203
Operating Cash Flow
14,73224,0733,7081,1666,2891,203
Operating Cash Flow Growth
164.82%549.15%218.15%-81.47%422.93%-

Investing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Mar '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Capital Expenditures
-37,042-33,245-6,922-3,113-4,359-5,332
Sale of Property, Plant & Equipment
344.46239.28108.4811.84191.41,946
Cash Acquisitions
------26,748
Divestitures
---24,6464,000-
Sale (Purchase) of Intangibles
-1,062-519.95-1,739-1,804-1,508-531.3
Investment in Securities
12,29514,4206,558-29,642872.1-1,151
Other Investing Activities
1,7852,049365.97213.78-1,195-0.03
Investing Cash Flow
-23,455-16,831-8,825-8,834-2,028-31,797

Financing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Mar '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Short-Term Debt Issued
-67,537107,860168,750117,56758,755
Long-Term Debt Issued
-17,00010,00011,00011,90021,517
Total Debt Issued
79,93984,537117,860179,750129,46780,272
Short-Term Debt Repaid
--59,863-129,299-161,955-97,983-54,179
Long-Term Debt Repaid
--3,442-7,717-11,734-24,931-7,348
Total Debt Repaid
-60,795-63,304-137,016-173,690-122,914-61,527
Net Debt Issued (Repaid)
19,14421,233-19,1576,0606,55318,746
Issuance of Common Stock
--7,996--5,850
Repurchase of Common Stock
-9.3-9.3----
Dividends Paid
-----360-
Other Financing Activities
-10,918-10,8985,946-150.04-3,686-0
Financing Cash Flow
8,21710,326-5,0258,9102,50724,596

Net Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Mar '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Foreign Exchange Rate Adjustments
43.1442.4112.35-2.57-39.3430.69
Miscellaneous Cash Flow Adjustments
1,6001,60090.02-0-701.691,125
Net Cash Flow
1,13719,210-10,0401,2396,027-4,843

Free Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Mar '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Free Cash Flow
-22,310-9,172-3,213-1,9471,930-4,129
Free Cash Flow Growth
------
Free Cash Flow Margin
-4.32%-1.90%-0.66%-0.43%0.49%-2.18%
Free Cash Flow Per Share
-882.28-362.89-151.61-76.57100.52-215.07
Levered Free Cash Flow
-26,918-9,642-7,160201.029,029-14,664
Unlevered Free Cash Flow
-25,145-7,856-4,2613,92711,777-13,389

Additional Metrics

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Mar '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Cash Interest Paid
2,6752,5933,3274,0882,5671,242
Cash Income Tax Paid
3,2313,8998,9632,9242,6161,280
Change in Working Capital
-15,323-969.51-12,859-15,403-8,574-12,907