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TOP Engineering Co., Ltd (KOSDAQ:065130)
South Korea flag South Korea · Delayed Price · Currency is KRW
2,605.00
+135.00 (5.47%)
At close: Jul 31, 2026

TOP Engineering 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
-20,781-36,630-457.1412,548-13,575-16,484
Depreciation & Amortization
19,51919,51924,70328,14444,01242,833
Loss (Gain) From Sale of Assets
-343.99-343.99-64.36826.362,265404.12
Asset Writedown & Restructuring Costs
23,30423,3045,020-15,71816,928
Loss (Gain) From Sale of Investments
491.22491.22-2,392-297.86759.41862.65
Loss (Gain) on Equity Investments
-----1,377
Stock-Based Compensation
19.2119.21-138.54603.82497.64
Provision & Write-off of Bad Debts
6,8486,8484,284823.32-742.811,978
Other Operating Activities
-14,399-14,5373,3705,330-6,945-8,684
Change in Accounts Receivable
26,14926,14942,322-78,8986,7109,427
Change in Inventory
14,61514,615-62,91735,09310,196-24,103
Change in Accounts Payable
-18,203-18,203-7,04541,802-38,01812,715
Change in Other Net Operating Assets
-33,599-1,8597,154-9,58116,796-10,375
Operating Cash Flow
3,62119,37313,97735,92837,77827,376
Operating Cash Flow Growth
-56.87%38.61%-61.10%-4.90%38.00%-47.05%

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
-22,245-19,862-15,856-8,611-33,237-30,307
Sale of Property, Plant & Equipment
4,9652,2061,446924.464,798557.77
Divestitures
509.04-----
Sale (Purchase) of Intangibles
330.76241.7748.22-144.11-644.36-1,733
Investment in Securities
973.64-98-1,584316.321,039887.42
Other Investing Activities
4,8584,6501,8511,750571.311,311
Investing Cash Flow
-10,439-12,418-13,646-5,293-27,998-29,524

Financing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Mar '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Long-Term Debt Issued
-147,853106,259165,053136,341274,238
Total Debt Issued
154,712147,853106,259165,053136,341274,238
Long-Term Debt Repaid
--163,533-112,656-168,821-160,333-263,979
Net Debt Issued (Repaid)
-9,377-15,680-6,397-3,769-23,99210,259
Repurchase of Common Stock
---3,171-2,100-2,987-3,000
Other Financing Activities
-610.81544.36-183.67178.51262-501.43
Financing Cash Flow
-9,987-15,136-9,752-5,690-26,7176,757

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
1,0391,1452,799-325.26-81.182,297
Miscellaneous Cash Flow Adjustments
00-0-0--
Net Cash Flow
-15,767-7,035-6,62124,620-17,0186,905

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
-18,624-488.79-1,88027,3174,542-2,931
Free Cash Flow Growth
---501.47%--
Free Cash Flow Margin
-2.17%-0.06%-0.23%2.85%0.48%-0.27%
Free Cash Flow Per Share
-1401.99-36.80-135.681809.98322.82-200.74
Levered Free Cash Flow
-14,87616,590-16,68516,702-12,780-5,224
Unlevered Free Cash Flow
-13,05618,635-13,90620,055-9,291-3,717

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
2,4712,7313,6483,7003,5992,864
Cash Income Tax Paid
764.59706.38456.59175.72,252-34.91
Change in Working Capital
-11,03820,702-20,487-11,584-4,316-12,336