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TOP Engineering Co., Ltd (KOSDAQ:065130)
South Korea flag South Korea · Delayed Price · Currency is KRW
2,775.00
+15.00 (0.54%)
At close: Sep 11, 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
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Net Income
-9,747-36,630-457.1412,548-13,575-16,484
Depreciation & Amortization
18,51619,51924,70328,14444,01242,833
Loss (Gain) From Sale of Assets
2,793-343.99-64.36826.362,265404.12
Asset Writedown & Restructuring Costs
23,30423,3045,020-15,71816,928
Loss (Gain) From Sale of Investments
183.19491.22-2,392-297.86759.41862.65
Loss (Gain) on Equity Investments
-----1,377
Stock-Based Compensation
453.8319.21-138.54603.82497.64
Provision & Write-off of Bad Debts
3,8736,8484,284823.32-742.811,978
Other Operating Activities
-10,509-14,5373,3705,330-6,945-8,684
Change in Accounts Receivable
7,31226,14942,322-78,8986,7109,427
Change in Inventory
-10,83414,615-62,91735,09310,196-24,103
Change in Accounts Payable
-6,408-18,203-7,04541,802-38,01812,715
Change in Other Net Operating Assets
-3,461-1,8597,154-9,58116,796-10,375
Operating Cash Flow
15,47719,37313,97735,92837,77827,376
Operating Cash Flow Growth
50.65%38.61%-61.10%-4.90%38.00%-47.05%

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
-22,659-19,862-15,856-8,611-33,237-30,307
Sale of Property, Plant & Equipment
3,1892,2061,446924.464,798557.77
Cash Acquisitions
-286.14-----
Sale (Purchase) of Intangibles
-251.32241.7748.22-144.11-644.36-1,733
Investment in Securities
-7,394-98-1,584316.321,039887.42
Other Investing Activities
4,3774,6501,8511,750571.311,311
Investing Cash Flow
-23,168-12,418-13,646-5,293-27,998-29,524

Financing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Long-Term Debt Issued
-147,853106,259165,053136,341274,238
Total Debt Issued
166,094147,853106,259165,053136,341274,238
Long-Term Debt Repaid
--163,533-112,656-168,821-160,333-263,979
Net Debt Issued (Repaid)
-4,929-15,680-6,397-3,769-23,99210,259
Repurchase of Common Stock
---3,171-2,100-2,987-3,000
Other Financing Activities
183.38544.36-183.67178.51262-501.43
Financing Cash Flow
-4,745-15,136-9,752-5,690-26,7176,757

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
3,9981,1452,799-325.26-81.182,297
Miscellaneous Cash Flow Adjustments
-0-0-0--
Net Cash Flow
-8,439-7,035-6,62124,620-17,0186,905

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
-7,183-488.79-1,88027,3174,542-2,931
Free Cash Flow Growth
---501.47%--
Free Cash Flow Margin
-0.81%-0.06%-0.23%2.85%0.48%-0.27%
Free Cash Flow Per Share
-540.68-36.80-135.681809.98322.82-200.74
Levered Free Cash Flow
-23,52816,590-16,68516,702-12,780-5,224
Unlevered Free Cash Flow
-21,64318,635-13,90620,055-9,291-3,717

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
2,9802,7313,6483,7003,5992,864
Cash Income Tax Paid
758.94706.38456.59175.72,252-34.91
Change in Working Capital
-13,39020,702-20,487-11,584-4,316-12,336