KESPION Co., Ltd. (KOSDAQ:079190)
South Korea · Delayed Price · Currency is KRW 1,260.00
-50.00 (-3.82%)
At close: Aug 12, 2026
KESPION Cash Flow Statement
Financials in millions KRW. Fiscal year is January - December.
Millions KRW. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | -2,375 | -4,579 | -3,871 | 2,725 | -10,857 | -3,037 |
Depreciation & Amortization | 916.84 | 867.89 | 590.99 | 551.27 | 2,247 | 1,704 |
Loss (Gain) From Sale of Assets | -1,507 | -1,502 | -41.26 | -346.97 | -147.32 | -1,188 |
Asset Writedown & Restructuring Costs | 3,841 | 3,841 | 375.58 | 2,481 | 8,350 | 1,966 |
Loss (Gain) From Sale of Investments | -10.85 | -10.9 | -4.83 | -3.43 | -79.08 | 10.79 |
Stock-Based Compensation | 269.63 | 269.63 | 141.36 | 594.78 | 574.29 | - |
Provision & Write-off of Bad Debts | 4.73 | 2.37 | -895.77 | -1,313 | -9.25 | -439.79 |
Other Operating Activities | -127.16 | 331.87 | 1,975 | 824.03 | 2,898 | 564.3 |
Change in Accounts Receivable | -7,174 | -8,665 | 930.32 | 2,532 | 1,704 | -1,374 |
Change in Inventory | 451.2 | 1,286 | -2,525 | 932.08 | -2,056 | -3,544 |
Change in Accounts Payable | 4,183 | 4,847 | 517.66 | -2,626 | -6.2 | -1,231 |
Change in Other Net Operating Assets | 250.16 | 82.87 | 3,005 | -2,211 | -3,274 | 2,156 |
Operating Cash Flow | -1,336 | -3,346 | 163.02 | 4,015 | -617.22 | -3,803 |
Operating Cash Flow Growth | - | - | -95.94% | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -282.12 | -228.15 | -3,748 | -1,898 | -2,303 | -856.4 |
Sale of Property, Plant & Equipment | 60.09 | 52.06 | 56.57 | 21,343 | 24.73 | 166.41 |
Cash Acquisitions | - | - | -645.64 | - | - | - |
Sale (Purchase) of Intangibles | -30.02 | 488.28 | -41.31 | -52.79 | -61.77 | 788.69 |
Investment in Securities | -228.28 | -224.16 | 4,858 | -5,315 | -6.16 | -863.26 |
Other Investing Activities | 352.76 | 370.62 | -331.12 | 1,372 | -361.29 | -255.72 |
Investing Cash Flow | -269.22 | 326.1 | 178.38 | 15,012 | -2,705 | -820.71 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Short-Term Debt Issued | - | 4,398 | 5,336 | 4,615 | 9,381 | 7,864 |
Long-Term Debt Issued | - | - | - | - | - | 8,000 |
Total Debt Issued | 3,786 | 4,398 | 5,336 | 4,615 | 9,381 | 15,864 |
Short-Term Debt Repaid | - | -6,022 | -5,598 | -13,118 | -6,399 | -5,624 |
Long-Term Debt Repaid | - | -557.83 | -3,786 | -7,694 | -1,470 | -1,931 |
Total Debt Repaid | -6,480 | -6,580 | -9,384 | -20,812 | -7,869 | -7,556 |
Net Debt Issued (Repaid) | -2,693 | -2,182 | -4,048 | -16,197 | 1,512 | 8,308 |
Issuance of Common Stock | - | - | - | 4,695 | - | - |
Other Financing Activities | -27.85 | -22.05 | -88.96 | -125.26 | -0 | -496.92 |
Financing Cash Flow | -2,721 | -2,204 | -4,137 | -11,627 | 1,512 | 7,811 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Foreign Exchange Rate Adjustments | 9.93 | -226.24 | -658.02 | -3.9 | -473.29 | -593.87 |
Miscellaneous Cash Flow Adjustments | -0 | - | 0 | 0 | - | -0 |
Net Cash Flow | -4,316 | -5,450 | -4,454 | 7,396 | -2,284 | 2,593 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | -1,618 | -3,574 | -3,585 | 2,117 | -2,921 | -4,660 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -3.63% | -8.10% | -11.00% | 3.38% | -5.25% | -11.96% |
Free Cash Flow Per Share | -171.11 | -379.50 | -378.15 | 210.09 | -367.20 | -586.43 |
Levered Free Cash Flow | -639.37 | -3,282 | -4,066 | -564.01 | -3,798 | -1,101 |
Unlevered Free Cash Flow | -431.56 | -3,062 | -3,581 | 297.61 | -2,848 | -806.78 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | 229.03 | 216.8 | 324.86 | 650.13 | 897.55 | 422.03 |
Cash Income Tax Paid | 60.74 | 88.62 | 34.6 | 47.07 | 22.84 | 184.46 |
Change in Working Capital | -2,289 | -2,448 | 1,928 | -1,373 | -3,633 | -3,993 |