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ESTsoft Corp. (KOSDAQ:047560)
South Korea flag South Korea · Delayed Price · Currency is KRW
8,150.00
+480.00 (6.26%)
At close: Aug 3, 2026

ESTsoft 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
-14,084-17,728-11,651-6,175-6,1024,706
Depreciation & Amortization
3,9653,8743,3953,1652,8493,217
Loss (Gain) From Sale of Assets
8.8713.2714.57-1,31927.04-723.19
Asset Writedown & Restructuring Costs
602.3602.3245.7-2828-212.58
Loss (Gain) From Sale of Investments
-693.49-461.58538.16-114.29-124-3,102
Loss (Gain) on Equity Investments
-603.53-2.39---170.68
Stock-Based Compensation
1,0351,2101,6113,5722,8072,457
Provision & Write-off of Bad Debts
823.75489.48570.4341.28-70.15-29.39
Other Operating Activities
1,8151,719137.76-450.381,3464,861
Change in Accounts Receivable
7,2312,3027,429-5,241-506.21,705
Change in Inventory
-792.76-934.2-591.09-483.48-156.861,147
Change in Unearned Revenue
-389.66-389.66-2,225-228.46656.531,672
Change in Other Net Operating Assets
-9,799-8,375-2,4612,6201,063-4,643
Operating Cash Flow
-10,882-17,682-2,988-4,6411,81811,227
Operating Cash Flow Growth
-----83.81%24.39%

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
-2,162-2,533-1,864-1,497-2,707-2,656
Sale of Property, Plant & Equipment
18.5922.1135.8857.6856.25173.82
Cash Acquisitions
72.0872.08-2,068---
Divestitures
---1,331--
Sale (Purchase) of Intangibles
-827.14-818.46-787.75-852.02-263.57-639.64
Investment in Securities
2,9297,817-519.15-4,698-9,997-20,349
Other Investing Activities
-602.51-508.39-14.15-32.91185.75196.48
Investing Cash Flow
-572.044,051-5,217-5,692-12,726-23,274

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
-23,000----
Long-Term Debt Issued
-13,0002,0005,00013,9994,486
Total Debt Issued
37,50036,0002,0005,00013,9994,486
Long-Term Debt Repaid
--25,721-515.66-329.28-10,661-1,473
Net Debt Issued (Repaid)
11,72710,2791,4844,6713,3383,013
Issuance of Common Stock
1,5181,7273,044412.75234.3613,511
Repurchase of Common Stock
----1,012-2,606-1,971
Other Financing Activities
-1,157-6,2335,397-166.783.32158.49
Financing Cash Flow
14,0877,7739,9263,90519,05014,710

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
117.04-178.17397.8189.46309.36340.85
Miscellaneous Cash Flow Adjustments
00----
Net Cash Flow
2,751-6,0362,119-6,3388,4513,004

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
-13,044-20,215-4,852-6,138-889.148,571
Free Cash Flow Growth
-----29.57%
Free Cash Flow Margin
-11.59%-18.93%-4.74%-6.64%-1.00%9.57%
Free Cash Flow Per Share
-1258.44-1955.64-474.28-630.63-89.45877.01
Levered Free Cash Flow
-895.12-6,817-7,3663,087-3,4529,037
Unlevered Free Cash Flow
1,539-4,621-5,0815,115-2,3159,642

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
1,0401,0681,2041,4891,000569.48
Cash Income Tax Paid
625.39833.091,3461,2052,0412,173
Change in Working Capital
-3,751-7,3972,151-3,3331,057-118.18