ISC Co., Ltd. (KOSDAQ:095340)
South Korea · Delayed Price · Currency is KRW 182,000
+10,300 (6.00%)
Sep 4, 2026, 3:30 PM KST
ISC Co., Ltd. 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 | 77,554 | 56,129 | 54,664 | 13,203 | 43,955 | 30,247 |
Depreciation & Amortization | 10,763 | 9,954 | 9,857 | 8,697 | 13,707 | 9,867 |
Loss (Gain) From Sale of Assets | -156.8 | 24.12 | -6,183 | -668.12 | -619.3 | -480.22 |
Loss (Gain) From Sale of Investments | 7.68 | -316.16 | -470.95 | -1,042 | -914.55 | 4,685 |
Loss (Gain) on Equity Investments | - | - | - | - | 592.54 | 120.52 |
Stock-Based Compensation | - | - | - | 15,073 | 2,770 | - |
Provision & Write-off of Bad Debts | 97.51 | -31.12 | -760.56 | -404.25 | -835.03 | 1,492 |
Other Operating Activities | 11,167 | 3,300 | 4,286 | -12,593 | 13,468 | 1,433 |
Change in Accounts Receivable | -25,286 | -38,925 | -12,309 | 3,910 | 5,795 | 235.7 |
Change in Inventory | -10,854 | -9,369 | -3,265 | 6,455 | -7,840 | -2,636 |
Change in Accounts Payable | 1,879 | 22,775 | 5,102 | -6,825 | 3,363 | -1,793 |
Change in Unearned Revenue | -8.55 | -382.07 | -82.09 | -38.81 | - | - |
Change in Other Net Operating Assets | -3,749 | -1,446 | -166.36 | -3,388 | -8,026 | -3,917 |
Operating Cash Flow | 61,415 | 41,712 | 50,672 | 22,379 | 65,416 | 39,254 |
Operating Cash Flow Growth | 0.05% | -17.68% | 126.43% | -65.79% | 66.65% | 58.56% |
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 | -11,660 | -5,671 | -11,379 | -14,524 | -19,538 | -14,155 |
Sale of Property, Plant & Equipment | 1,842 | 273.36 | 6,208 | 1,279 | 873.45 | 1,111 |
Cash Acquisitions | -1.91 | -26,073 | - | - | -7,061 | - |
Sale (Purchase) of Intangibles | 156.47 | -662.84 | -164.18 | 264.77 | -585.67 | 3,614 |
Investment in Securities | -36,834 | 45,699 | -253,769 | 11,183 | -49,572 | 3,582 |
Other Investing Activities | -2,794 | 215.35 | 7,186 | 193.77 | 0 | 1,800 |
Investing Cash Flow | -49,173 | 13,991 | -251,869 | -1,630 | -75,883 | -4,048 |
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 | - | - | - | 19,351 | 2,266 | - |
Long-Term Debt Issued | - | - | - | - | 24,358 | 83.32 |
Total Debt Issued | - | - | - | 19,351 | 26,624 | 83.32 |
Short-Term Debt Repaid | - | - | -17,961 | -14,955 | -5,500 | - |
Long-Term Debt Repaid | - | -366.28 | -5,295 | -454.66 | -3,469 | -6,059 |
Total Debt Repaid | -508.36 | -366.28 | -23,255 | -15,410 | -8,969 | -6,059 |
Net Debt Issued (Repaid) | -508.36 | -366.28 | -23,255 | 3,941 | 17,655 | -5,976 |
Issuance of Common Stock | - | - | - | 199,804 | - | - |
Repurchase of Common Stock | - | - | - | - | - | -13,463 |
Dividends Paid | -17,395 | -16,576 | -4,093 | -10,000 | -3,162 | -2,085 |
Other Financing Activities | 210.08 | -118 | 342.16 | -11.71 | -95 | 50 |
Financing Cash Flow | -17,693 | -17,060 | -27,006 | 193,733 | 14,398 | -21,474 |
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 | 3,367 | 1,360 | 84.65 | -182.13 | -1,352 | 250.28 |
Miscellaneous Cash Flow Adjustments | - | - | - | -0 | - | - |
Net Cash Flow | -2,084 | 40,003 | -228,118 | 214,300 | 2,578 | 13,983 |
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 | 49,755 | 36,041 | 39,294 | 7,855 | 45,878 | 25,099 |
Free Cash Flow Growth | -10.89% | -8.28% | 400.24% | -82.88% | 82.79% | 96.48% |
Free Cash Flow Margin | 17.89% | 16.37% | 22.52% | 5.60% | 25.65% | 17.35% |
Free Cash Flow Per Share | 2331.93 | 1704.66 | 1858.51 | 430.13 | 2551.15 | 1710.32 |
Levered Free Cash Flow | 22,982 | 26,443 | 21,742 | -1,609 | 48,744 | 16,581 |
Unlevered Free Cash Flow | 23,410 | 27,094 | 22,733 | -279.34 | 48,804 | 16,837 |
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 | 684.91 | 1,471 | 1,997 | 2,625 | 2,174 | 1,120 |
Cash Income Tax Paid | 9,056 | 12,529 | 5,739 | 19,041 | 6,365 | 7,015 |
Change in Working Capital | -38,018 | -27,348 | -10,720 | 112.95 | -6,708 | -8,110 |