UniTest Incorporation (KOSDAQ:086390)
South Korea · Delayed Price · Currency is KRW 11,330
-220 (-1.90%)
Sep 4, 2026, 3:30 PM KST
UniTest Incorporation 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 | -3,947 | -20,786 | -26,458 | 6,750 | -5,317 | -5,988 |
Depreciation & Amortization | 5,580 | 5,580 | 4,842 | 4,492 | 4,642 | 3,649 |
Loss (Gain) From Sale of Assets | 63.56 | 63.56 | -0.91 | -316.95 | 85.1 | -153.86 |
Asset Writedown & Restructuring Costs | 499.81 | 499.81 | 112.68 | 3,294 | 2,318 | 1,583 |
Loss (Gain) From Sale of Investments | -437.19 | -437.19 | -512.08 | -1,000 | 126.89 | -157.34 |
Loss (Gain) on Equity Investments | -588.77 | -588.77 | 252.22 | 770.96 | 381.41 | 83.86 |
Stock-Based Compensation | - | - | - | - | - | 1.12 |
Provision & Write-off of Bad Debts | -19.91 | -19.91 | 2,805 | -524.83 | 1,654 | 163.98 |
Other Operating Activities | -4,124 | 3,918 | 14,975 | 2,572 | -4,979 | 3,061 |
Change in Accounts Receivable | -2,433 | -2,433 | -13,157 | 2,917 | -7,482 | -1,206 |
Change in Inventory | -7,718 | -7,718 | -3,465 | 8,416 | -9,467 | -6,367 |
Change in Accounts Payable | 1,548 | 1,548 | 1,922 | -1,090 | 1,326 | 6,377 |
Change in Other Net Operating Assets | -2,404 | -2,404 | -1,718 | -7,746 | -3,135 | -6,861 |
Operating Cash Flow | -13,980 | -22,778 | -20,401 | 18,534 | -19,846 | -5,815 |
Operating Cash Flow Growth | - | - | - | - | - | - |
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 | -1,606 | -2,264 | -5,081 | -1,505 | -2,764 | -16,823 |
Sale of Property, Plant & Equipment | 197.78 | 217.25 | 0.91 | 2,773 | 18.2 | 8.27 |
Sale (Purchase) of Intangibles | -78.64 | -25.08 | -200.58 | -319.72 | -588.47 | -211.5 |
Sale (Purchase) of Real Estate | - | - | - | - | 5.95 | 261.62 |
Investment in Securities | 1,356 | 1,091 | 5.7 | -374.99 | 20,236 | -17,117 |
Other Investing Activities | 294.18 | 358.2 | 95.16 | 946.61 | 174.85 | 190.21 |
Investing Cash Flow | 57.23 | -549.84 | -4,880 | 899.29 | 17,423 | -34,469 |
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 | - | 23,000 | 6,300 | 11,420 | - | 353.57 |
Long-Term Debt Issued | - | 5,000 | 10,000 | - | - | 8,099 |
Total Debt Issued | 40,643 | 28,000 | 16,300 | 11,420 | - | 8,452 |
Short-Term Debt Repaid | - | -295 | -251 | -11,735 | -400 | -395.44 |
Long-Term Debt Repaid | - | -15,915 | -1,342 | -2,333 | -1,229 | -2,047 |
Total Debt Repaid | -31,126 | -16,210 | -1,593 | -14,069 | -1,629 | -2,442 |
Net Debt Issued (Repaid) | 9,517 | 11,790 | 14,707 | -2,649 | -1,629 | 6,010 |
Dividends Paid | - | - | -4,014 | -834.14 | -3,141 | - |
Other Financing Activities | -36.12 | 1.83 | 367.7 | -90 | -0 | -15.55 |
Financing Cash Flow | 9,481 | 11,792 | 11,060 | -3,573 | -4,770 | 7,494 |
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 | 59.58 | -46.51 | 467.47 | -52.07 | -496.97 | 32.86 |
Net Cash Flow | -4,382 | -11,582 | -13,754 | 15,808 | -7,691 | -32,757 |
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 | -15,586 | -25,042 | -25,482 | 17,029 | -22,611 | -22,638 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -11.85% | -22.73% | -27.57% | 10.15% | -18.27% | -19.76% |
Free Cash Flow Per Share | -751.61 | -1231.60 | -1253.01 | 837.50 | -1112.04 | -1113.42 |
Levered Free Cash Flow | -14,388 | -15,511 | -17,639 | 15,028 | -16,273 | -26,361 |
Unlevered Free Cash Flow | -13,294 | -14,417 | -16,995 | 15,852 | -15,867 | -26,160 |
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 | 1,421 | 1,584 | 925.64 | 1,484 | 613.03 | 403.1 |
Cash Income Tax Paid | - | 146.81 | 2,410 | -501.95 | 2,147 | 1,315 |
Change in Working Capital | -11,007 | -11,007 | -16,418 | 2,498 | -18,758 | -8,057 |