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iA, Inc. (KOSDAQ:038880)
South Korea flag South Korea · Delayed Price · Currency is KRW
3,380.00
-10.00 (-0.29%)
Sep 11, 2026, 3:30 PM KST

iA, Inc. 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
-24,303-34,349-18,958-17,111-2,6392,442
Depreciation & Amortization
2,9271,8901,7141,5151,3552,955
Loss (Gain) From Sale of Assets
-624.34-814.815.16-30.06-2,241-17.27
Asset Writedown & Restructuring Costs
8,9928,9922,749--7,090
Loss (Gain) From Sale of Investments
1,5452,952-1,872-328.49-260.14-224.34
Loss (Gain) on Equity Investments
23,64528,45112,1518,242-1,369-10,715
Provision & Write-off of Bad Debts
-48.33-5.16-774.925,456330.88-186.37
Other Operating Activities
-12,631-13,361-3,3851,1802,9628,096
Change in Accounts Receivable
-10,0432,615-1,2693,175135.48-298
Change in Inventory
4,433515.442,373-3,550-3,338267.08
Change in Accounts Payable
3,516-3,6512,859-851.28-3,222-1,435
Change in Other Net Operating Assets
-2,032-3,306-1,111529.031,932-683.46
Operating Cash Flow
-4,624-10,071-5,519-1,772-6,3547,291
Operating Cash Flow Growth
------23.93%

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
-1,392-1,597-2,958-2,803-6,239-372.08
Sale of Property, Plant & Equipment
-3,088106.193.840.06115.9517.27
Cash Acquisitions
-4,239-20,336----
Sale (Purchase) of Intangibles
-778.4975.54-57.54-40-263.37-553.76
Sale (Purchase) of Real Estate
----115.07--
Investment in Securities
-33,273-29,965-9,850595.86-882.365,571
Other Investing Activities
30,37736,665-3,072-19515-1,038
Investing Cash Flow
-7,276-15,260-16,925-2,715-2,936-297.02

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
-9,03529,64211,70314,1921,187
Long-Term Debt Issued
-15,5002,0003,2942,9907,921
Total Debt Issued
6,93824,53531,64214,99717,1829,108
Short-Term Debt Repaid
--26,667-19,235-6,229-11,586-2,051
Long-Term Debt Repaid
--5,955-5,789-4,950-668.01-721.04
Total Debt Repaid
-22,830-32,622-25,024-11,179-12,254-2,772
Net Debt Issued (Repaid)
-15,892-8,0886,6183,8184,9286,335
Issuance of Common Stock
24,97037,4317,983---
Repurchase of Common Stock
----3,431-2,992-
Other Financing Activities
-87.7758.27228.39-62.03-0
Financing Cash Flow
9,70129,40213,200387.611,9988,335

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
4.62-4.211.79-21.44-15.2316.09
Miscellaneous Cash Flow Adjustments
--00-0-0-
Net Cash Flow
-2,1954,067-9,243-4,121-7,30715,345

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
-6,016-11,668-8,477-4,575-12,5936,919
Free Cash Flow Growth
------26.30%
Free Cash Flow Margin
-8.01%-28.33%-16.71%-7.73%-16.97%8.52%
Free Cash Flow Per Share
-825.45-1612.03-1410.49-798.03-2146.531176.25
Levered Free Cash Flow
-8,2641,854-7,975-2,065-4,8321,767
Unlevered Free Cash Flow
-5,5553,820-6,846-1,145-4,0902,305

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
1,5981,5671,677874.26452.27415.38
Cash Income Tax Paid
202.13137.2216.24-59.041,698-
Change in Working Capital
-4,127-3,8272,853-696.86-4,493-2,149