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LMS Co., Ltd. (KOSDAQ:073110)
South Korea flag South Korea · Delayed Price · Currency is KRW
4,975.00
-75.00 (-1.49%)
At close: Sep 3, 2026

LMS 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
3,106-12,130-4,616-13,058267.242,052
Depreciation & Amortization
6,0996,7067,4359,2059,7948,851
Loss (Gain) From Sale of Assets
-119.39-12.27-16.23-121.19-660.8-138.55
Asset Writedown & Restructuring Costs
1,3861,3849.752,242--128.59
Loss (Gain) From Sale of Investments
0.021.470.578.53-10.63-
Loss (Gain) on Equity Investments
-1,940-1,754-562.04-1,606-1,142-1,088
Provision & Write-off of Bad Debts
-66-100.76-55.03-53.67478.77-352.64
Other Operating Activities
-2,4934,4103,1319,8161,3178,181
Change in Accounts Receivable
949.24-7,9938,84310,359-12,592-2,336
Change in Inventory
-12,201-5,839-2,1821,8093,108-4,563
Change in Accounts Payable
-7,35220.283,531-3,11511,242-9,148
Change in Other Net Operating Assets
-7,725-7,792-9,505-1,646-1,5535,287
Operating Cash Flow
-20,356-23,0976,01413,83810,2486,616
Operating Cash Flow Growth
---56.54%35.02%54.90%-40.42%

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
-5,022-5,301-1,708-2,464-5,971-22,580
Sale of Property, Plant & Equipment
119.3912.27598.28863.612,638311.87
Sale (Purchase) of Intangibles
-184.97-169.14-107.41-33.4-163.56-405.1
Investment in Securities
-3.6-3.610.9221,543-9,032-5,605
Other Investing Activities
817.57450.91409.41750.89-8.155.35
Investing Cash Flow
-4,270-5,011-793.7420,672-12,920-28,318

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
-25,87325,50710,47445,2004,400
Long-Term Debt Issued
-9,922-5,52713,60020,090
Total Debt Issued
55,27335,79625,50716,00058,80024,490
Short-Term Debt Repaid
--26,520-15,857-71,100-33,341-9,200
Long-Term Debt Repaid
--446.69-7,964-3,456-15,125-68.17
Total Debt Repaid
-33,072-26,967-23,821-74,556-48,466-9,268
Net Debt Issued (Repaid)
22,2018,8291,686-58,55610,33415,222
Issuance of Common Stock
9,1179,117----
Repurchase of Common Stock
-----5,871-
Dividends Paid
-1,600-1,157-1,157-1,157-1,284-1,284
Other Financing Activities
-5.259.473-3.65-0-
Financing Cash Flow
29,71216,798532.34-59,7163,17913,937

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
620.96-61.82335.2626.315.932,833
Miscellaneous Cash Flow Adjustments
-0-0-00-
Net Cash Flow
5,707-11,3726,088-25,180522.77-4,932

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
-25,378-28,3984,30611,3744,277-15,964
Free Cash Flow Growth
---62.14%165.91%--
Free Cash Flow Margin
-29.57%-40.82%6.36%15.01%4.32%-16.68%
Free Cash Flow Per Share
-3708.21-4656.17744.451966.26704.83-2485.79
Levered Free Cash Flow
-36,879-30,9309,42113,562223.62-18,918
Unlevered Free Cash Flow
-35,580-29,76410,69615,6432,207-17,651

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
2,1561,9232,1003,4033,1142,001
Cash Income Tax Paid
-74.2-120.04-1,0371,527-7,556
Change in Working Capital
-26,328-21,603686.77,406204.24-10,760