Global Standard Technology, Limited (KOSDAQ:083450)
South Korea · Delayed Price · Currency is KRW 43,700
+950 (2.22%)
At close: Sep 9, 2026
KOSDAQ:083450 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 | Jun '26 Jun 30, 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 | 55,636 | 45,278 | 45,372 | 35,682 | 46,808 | 37,746 |
Depreciation & Amortization | 5,584 | 5,227 | 4,433 | 3,682 | 3,383 | 3,400 |
Loss (Gain) From Sale of Assets | -14.65 | -36.56 | -45.68 | -110.33 | -132.25 | -7.31 |
Asset Writedown & Restructuring Costs | - | - | - | -278.73 | 305.93 | - |
Loss (Gain) From Sale of Investments | - | - | - | -25.51 | 96.93 | -33.84 |
Loss (Gain) on Equity Investments | 662.91 | 792.68 | 190.64 | 864.66 | 74.74 | 473.37 |
Stock-Based Compensation | 249.51 | - | - | 274.77 | 816.27 | 730.29 |
Provision & Write-off of Bad Debts | -4,327 | -2,509 | 4,087 | -2,620 | -475.06 | 3,648 |
Other Operating Activities | 37,063 | 24,348 | 20,027 | 5,350 | 11,962 | 24,888 |
Change in Accounts Receivable | 5,732 | -5,272 | -11,528 | 7,136 | -632.16 | -28,812 |
Change in Inventory | -27,473 | -15,109 | 1,061 | 7,580 | -16,419 | -9,929 |
Change in Accounts Payable | 6,683 | 3,085 | 1,742 | -1,230 | -1,845 | 4,105 |
Change in Other Net Operating Assets | -16,821 | -14,213 | -10,932 | -8,859 | -12,459 | -10,658 |
Operating Cash Flow | 62,976 | 41,592 | 54,408 | 47,446 | 31,484 | 25,551 |
Operating Cash Flow Growth | 14.64% | -23.56% | 14.67% | 50.70% | 23.22% | 30.42% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | -16,806 | -12,756 | -18,932 | -20,488 | -6,429 | -11,647 |
Sale of Property, Plant & Equipment | 226.28 | 51.15 | 380.91 | 234.26 | 239.99 | 9.47 |
Cash Acquisitions | - | - | 48.28 | - | - | - |
Sale (Purchase) of Intangibles | -8.1 | -117.47 | -450.36 | -515.32 | -504.89 | -860.45 |
Investment in Securities | -14,057 | -741.4 | -21,125 | -18,963 | -21,716 | -6,943 |
Other Investing Activities | 1,416 | -0 | 0 | -0 | - | 0 |
Investing Cash Flow | -29,229 | -13,564 | -40,079 | -39,733 | -28,411 | -19,441 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | - | 190.16 | - | - | - | 872.75 |
Long-Term Debt Issued | - | - | 4,555 | 2,306 | - | 2,000 |
Total Debt Issued | -2.29 | 190.16 | 4,555 | 2,306 | - | 2,873 |
Short-Term Debt Repaid | - | -490.16 | -300 | -300 | -525 | -902.75 |
Long-Term Debt Repaid | - | -877.94 | -840.37 | -709.83 | -307.46 | -270.56 |
Total Debt Repaid | -3,456 | -1,368 | -1,140 | -1,010 | -832.46 | -1,173 |
Net Debt Issued (Repaid) | -3,458 | -1,178 | 3,414 | 1,296 | -832.46 | 1,699 |
Issuance of Common Stock | 195.15 | 221.08 | 4,504 | 105.64 | 813.06 | 885.52 |
Repurchase of Common Stock | - | - | -12,334 | - | - | -1,841 |
Dividends Paid | -11,627 | -5,359 | -4,523 | -2,701 | -2,644 | -1,325 |
Other Financing Activities | -4,870 | -4,955 | 329.92 | - | - | 486.31 |
Financing Cash Flow | -19,760 | -11,271 | -8,608 | -1,299 | -2,664 | -94.53 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | 1,399 | 23.22 | 772.18 | -282.59 | -360.8 | 428.5 |
Miscellaneous Cash Flow Adjustments | -0 | -0 | -0 | - | -0 | -0 |
Net Cash Flow | 15,387 | 16,780 | 6,493 | 6,131 | 48.92 | 6,444 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | 46,170 | 28,835 | 35,475 | 26,957 | 25,055 | 13,904 |
Free Cash Flow Growth | 12.31% | -18.72% | 31.60% | 7.59% | 80.20% | -21.64% |
Free Cash Flow Margin | 11.76% | 8.31% | 10.64% | 9.65% | 8.01% | 4.57% |
Free Cash Flow Per Share | 2574.44 | 1612.16 | 1932.04 | 1479.41 | 1389.21 | 772.53 |
Levered Free Cash Flow | 33,173 | 20,936 | 24,723 | 22,549 | 7,214 | 6,773 |
Unlevered Free Cash Flow | 33,434 | 21,228 | 24,909 | 22,607 | 7,346 | 6,851 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 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 | 509.73 | 667.16 | 618.2 | 264.78 | 248.6 | 185.4 |
Cash Income Tax Paid | 12,966 | 16,147 | 11,559 | 11,255 | 14,111 | 2,382 |
Change in Working Capital | -31,879 | -31,509 | -19,657 | 4,628 | -31,356 | -45,294 |