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JLS Co.,Ltd. (KOSDAQ:040420)
South Korea flag South Korea · Delayed Price · Currency is KRW
5,830.00
-40.00 (-0.68%)
At close: Aug 12, 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
Mar '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Net Income
6,3966,6397,60613,31513,30213,633
Depreciation & Amortization
6,7186,8146,7987,4777,6847,566
Loss (Gain) From Sale of Assets
-85.74-147.70.064.171.39-69.47
Loss (Gain) From Sale of Investments
-8-90.2512.58272.88-147.19
Loss (Gain) on Equity Investments
1,3761,376---226.02
Provision & Write-off of Bad Debts
2.24-3.29-4.72-1.89-37.08-180.9
Other Operating Activities
2,4922,2711,4782,4831,6314,141
Change in Accounts Receivable
-857.78646.97794.52-869.86-331.17709.49
Change in Inventory
-42.18-116.54-260.39226.931,0151,266
Change in Accounts Payable
-20.1-66.9647.52-5.31138.2971.79
Change in Unearned Revenue
------9.08
Change in Other Net Operating Assets
-3,896-2,664-3,910-2,537-1,187-708.89
Operating Cash Flow
11,86514,60312,63920,10522,48826,499
Operating Cash Flow Growth
-13.41%15.54%-37.13%-10.60%-15.14%74.85%

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
-1,289-1,224-6,230-1,802-5,801-1,576
Sale of Property, Plant & Equipment
1,4792309.6-12.2680.5
Cash Acquisitions
-----29.63-
Sale (Purchase) of Intangibles
-4.77-29.63431.93-31.15-21.31-148.28
Investment in Securities
-8,131-4,050-3,584-1,9226,928-8,000
Other Investing Activities
338.93741.53-12.97-24.64-85.48-391.74
Investing Cash Flow
-7,577-4,278-9,261-3,8771,312-9,953

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
-400---21.7
Total Debt Issued
400400---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
-4,129-4,349-3,999-4,109-22,320-4,041
Net Debt Issued (Repaid)
-3,729-3,949-3,999-4,109-22,320-4,019
Dividends Paid
-7,196-7,196-7,196-7,196-7,196-5,702
Other Financing Activities
32.8125.81156.12-579.18-195.32-434.54
Financing Cash Flow
-10,892-11,119-11,038-11,884-29,711-10,155

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
-0.5-0.170.73107.31-6.3323.78
Net Cash Flow
-6,604-794.41-7,6604,451-5,9176,414

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
10,57613,3796,40818,30316,68724,922
Free Cash Flow Growth
38.82%108.78%-64.99%9.69%-33.04%69.65%
Free Cash Flow Margin
10.30%12.98%6.05%16.15%15.06%24.50%
Free Cash Flow Per Share
707.93895.61428.971225.201117.021668.30
Levered Free Cash Flow
8,80111,9615,35415,50113,61621,315
Unlevered Free Cash Flow
8,87612,0325,43215,57513,83421,601

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
7.197.190.8819.18245.32414.54
Cash Income Tax Paid
2,1222,0833,0163,4214,4281,903
Change in Working Capital
-5,025-2,347-3,329-3,185-365.411,330