APS Innovation Co., Ltd. (KOSDAQ:079810)

APS Innovation Cash Flow Statement

Financials in millions KRW. Fiscal year is January - December.

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	5,094	89.56	18,200	1,015	-5,574	909.18
Depreciation & Amortization	2,938	2,979	2,980	2,535	1,635	1,021
Loss (Gain) From Sale of Assets	-11.24	-9.86	188.67	0.32	-54.28	-4.94
Loss (Gain) From Sale of Investments	1,144	634.65	-	-	-	-
Stock-Based Compensation	811.87	754	1,559	1,141	241.15	60.98
Provision & Write-off of Bad Debts	-893.14	-1,053	199.72	234	1,402	-1,067
Other Operating Activities	-447.23	2,460	-3,357	2,180	2,933	971.82
Change in Accounts Receivable	-666.93	17,021	7,659	-33,862	13,634	-15,795
Change in Inventory	20,937	15,548	3,041	-23,648	-7,878	4,418
Change in Accounts Payable	-11,648	-10,346	-14,784	27,498	1,262	426.1
Change in Other Net Operating Assets	-2,777	-127.27	-7,064	-25,801	3,880	4,440
Operating Cash Flow	14,481	27,950	8,623	-48,708	11,481	-4,620
Operating Cash Flow Growth	9.00%	224.13%	-	-	-	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-1,392	-1,807	-2,755	-2,923	-2,750	-387.13
Sale of Property, Plant & Equipment	1.96	0.34	20.66	44.45	-	-
Sale (Purchase) of Intangibles	-91.37	-143.41	-1,586	-28.43	158.88	-67.16
Sale (Purchase) of Real Estate	-9,467	-9,467	-	-	-	-
Investment in Securities	-19,939	-10,500	40,165	-40,757	-	641.52
Other Investing Activities	-229.19	137.46	-436.02	25.61	-744.56	-0.06
Investing Cash Flow	-32,637	-22,286	35,373	-43,613	-3,282	269.73

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Short-Term Debt Issued	-	31,800	23,400	28,700	16,500	2,000
Long-Term Debt Issued	-	10,902	-	2,500	3,000	1,500
Total Debt Issued	46,302	42,702	23,400	31,200	19,500	3,500
Short-Term Debt Repaid	-	-34,900	-29,200	-19,000	-6,000	-2,000
Long-Term Debt Repaid	-	-2,851	-3,206	-12,568	-2,603	-1,725
Total Debt Repaid	-34,289	-37,751	-32,406	-31,568	-8,603	-3,725
Net Debt Issued (Repaid)	12,013	4,951	-9,006	-368.33	10,897	-224.51
Issuance of Common Stock	-	-	-	120,404	-	-
Repurchase of Common Stock	-4,000	-4,000	-	-	-	-
Other Financing Activities	-0	-0	0.57	-0	-0.03	-0.02
Financing Cash Flow	8,014	951.33	-9,005	120,036	10,897	-224.53

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	71.57	-380.93	509.49	-55.19	-361.26	40.88
Net Cash Flow	-10,071	6,234	35,500	27,660	18,734	-4,534

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	13,089	26,143	5,868	-51,631	8,731	-5,007
Free Cash Flow Growth	28.44%	345.53%	-	-	-	-
Free Cash Flow Margin	16.87%	35.34%	4.01%	-40.54%	17.41%	-11.85%
Free Cash Flow Per Share	613.18	1217.77	268.24	-2926.36	587.89	-332.04
Levered Free Cash Flow	-9,154	9,125	2,253	-37,145	11,090	-2,738
Unlevered Free Cash Flow	-8,420	9,860	3,062	-35,830	11,813	-2,323

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	948.75	916.02	1,082	2,055	1,106	659.46
Cash Income Tax Paid	511.66	585.95	370.74	144.14	19.58	-5.04
Change in Working Capital	5,846	22,096	-11,148	-55,813	10,898	-6,511

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 9, 2026

Data Sources Report a data error