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JLS Co.,Ltd. (KOSDAQ:040420)
South Korea flag South Korea · Delayed Price · Currency is KRW
5,810.00
-20.00 (-0.34%)
At close: Sep 2, 2026

JLS Co.,Ltd. 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
7,4166,6397,60613,31513,30213,633
Depreciation & Amortization
6,5546,8146,7987,4777,6847,566
Loss (Gain) From Sale of Assets
-170.98-147.70.064.171.39-69.47
Loss (Gain) From Sale of Investments
12.35-90.2512.58272.88-147.19
Loss (Gain) on Equity Investments
469.971,376---226.02
Provision & Write-off of Bad Debts
14.97-3.29-4.72-1.89-37.08-180.9
Other Operating Activities
2,4462,2711,4782,4831,6314,141
Change in Accounts Receivable
538.6646.97794.52-869.86-331.17709.49
Change in Inventory
134.63-116.54-260.39226.931,0151,266
Change in Accounts Payable
-45.29-66.9647.52-5.31138.2971.79
Change in Unearned Revenue
------9.08
Change in Other Net Operating Assets
-2,835-2,664-3,910-2,537-1,187-708.89
Operating Cash Flow
14,45914,60312,63920,10522,48826,499
Operating Cash Flow Growth
4.38%15.54%-37.13%-10.60%-15.14%74.85%

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
-1,453-1,224-6,230-1,802-5,801-1,576
Sale of Property, Plant & Equipment
752.842309.6-12.2680.5
Cash Acquisitions
-----29.63-
Sale (Purchase) of Intangibles
-29.63-29.63431.93-31.15-21.31-148.28
Investment in Securities
-8,022-4,050-3,584-1,9226,928-8,000
Other Investing Activities
553.5741.53-12.97-24.64-85.48-391.74
Investing Cash Flow
-8,391-4,278-9,261-3,8771,312-9,953

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
-400---21.7
Total Debt Issued
4,050400---21.7
Short-Term Debt Repaid
--400-58.48--194.99-135.66
Long-Term Debt Repaid
--3,949-3,940-4,109-22,125-3,905
Total Debt Repaid
-4,162-4,349-3,999-4,109-22,320-4,041
Net Debt Issued (Repaid)
-112.5-3,949-3,999-4,109-22,320-4,019
Dividends Paid
-7,196-7,196-7,196-7,196-7,196-5,702
Other Financing Activities
-13.4125.81156.12-579.18-195.32-434.54
Financing Cash Flow
-7,322-11,119-11,038-11,884-29,711-10,155

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
0.88-0.170.73107.31-6.3323.78
Net Cash Flow
-1,252-794.41-7,6604,451-5,9176,414

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
13,00613,3796,40818,30316,68724,922
Free Cash Flow Growth
2.23%108.78%-64.99%9.69%-33.04%69.65%
Free Cash Flow Margin
12.70%12.98%6.05%16.15%15.06%24.50%
Free Cash Flow Per Share
870.69895.61428.971225.201117.021668.30
Levered Free Cash Flow
10,70611,9615,35415,50113,61621,315
Unlevered Free Cash Flow
10,80412,0325,43215,57513,83421,601

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
33.417.190.8819.18245.32414.54
Cash Income Tax Paid
2,3172,0833,0163,4214,4281,903
Change in Working Capital
-2,283-2,347-3,329-3,185-365.411,330