Bio Plus Co., Ltd (KOSDAQ:099430)
South Korea · Delayed Price · Currency is KRW 3,475.00
-5.00 (-0.14%)
Aug 20, 2026, 3:30 PM KST
Bio Plus 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 | 13,996 | 15,001 | 14,151 | 25,581 | 21,137 | 10,725 |
Depreciation & Amortization | 4,454 | 4,063 | 3,270 | 2,490 | 1,887 | 1,298 |
Loss (Gain) From Sale of Assets | 35.53 | 35.53 | -592.74 | 8.52 | 109.06 | - |
Asset Writedown & Restructuring Costs | 74.49 | 74.49 | - | - | - | 1,565 |
Loss (Gain) From Sale of Investments | -302.57 | -326.27 | -87.62 | -41.03 | -639.04 | - |
Loss (Gain) on Equity Investments | 202.42 | 178.28 | - | - | 311.08 | 327.99 |
Stock-Based Compensation | - | - | 66.39 | 188.39 | 450 | 35.98 |
Provision & Write-off of Bad Debts | 4,889 | 4,282 | 1,550 | 1,025 | -265.58 | 268.08 |
Other Operating Activities | -516.46 | -269.53 | 5,913 | -2,662 | 2,828 | 3,176 |
Change in Accounts Receivable | 2,275 | 939.54 | 4,601 | -5,255 | -8,671 | -3,628 |
Change in Inventory | -5,087 | -5,705 | -1,492 | 2,339 | -4,158 | -66.02 |
Change in Accounts Payable | -698.57 | -392.16 | 403.41 | -717.63 | 157.89 | 219.49 |
Change in Unearned Revenue | - | - | - | -260 | - | - |
Change in Income Taxes | -101.99 | -79.8 | -29.01 | -0.11 | -0.21 | - |
Change in Other Net Operating Assets | -1,938 | -147.27 | -1,267 | -2,408 | 213.89 | -569.51 |
Operating Cash Flow | 17,281 | 17,655 | 26,487 | 20,289 | 13,359 | 13,352 |
Operating Cash Flow Growth | -13.00% | -33.34% | 30.55% | 51.87% | 0.05% | 32.95% |
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 | -30,749 | -46,582 | -94,999 | -21,092 | -6,530 | -15,312 |
Sale of Property, Plant & Equipment | 14 | 14 | 1,048 | - | 5 | - |
Cash Acquisitions | -34.16 | -34.16 | - | - | - | - |
Divestitures | - | - | 76.02 | 2,103 | - | 0.29 |
Sale (Purchase) of Intangibles | -1,167 | -1,346 | -1,143 | -479.64 | -164.26 | -46.05 |
Investment in Securities | -2,728 | -1,424 | 12,772 | 41,181 | -60,360 | -5,700 |
Other Investing Activities | -1,285 | -150.27 | -150.24 | -67.83 | -121.16 | -212.24 |
Investing Cash Flow | -35,955 | -49,528 | -84,364 | 21,728 | -67,130 | -22,634 |
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 | - | 4,076 | 8,196 | - | - | - |
Long-Term Debt Issued | - | 1,877 | 59,699 | - | - | - |
Total Debt Issued | 18,052 | 5,952 | 67,896 | - | - | - |
Short-Term Debt Repaid | - | -4,261 | -3,556 | -1,040 | - | -274.38 |
Long-Term Debt Repaid | - | -1,286 | -820.78 | -715.04 | -612.77 | -289.99 |
Total Debt Repaid | -15,127 | -5,547 | -4,377 | -1,755 | -612.77 | -564.37 |
Net Debt Issued (Repaid) | 2,925 | 405.52 | 63,519 | -1,755 | -612.77 | -564.37 |
Issuance of Common Stock | 9,868 | 10,359 | - | 300 | 12,478 | 45,500 |
Repurchase of Common Stock | -1,499 | -1,499 | -4,990 | -4,990 | -1,186 | -8,793 |
Common Dividends Paid | -2,916 | -2,916 | -4,197 | -4,249 | - | - |
Other Financing Activities | 236.75 | 341.06 | -350 | -3,767 | -15 | -2,098 |
Financing Cash Flow | 16,075 | 14,151 | 49,522 | -14,461 | 30,659 | 34,045 |
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 | -3.21 | 156.89 | 1,023 | 95.82 | 434.57 | 271.96 |
Miscellaneous Cash Flow Adjustments | 0 | 0 | -0 | -0 | -0 | 0 |
Net Cash Flow | -2,603 | -17,565 | -7,331 | 27,653 | -22,677 | 25,035 |
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 | -13,468 | -28,927 | -68,513 | -803.37 | 6,829 | -1,959 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -14.26% | -31.82% | -103.17% | -1.23% | 12.04% | -5.24% |
Free Cash Flow Per Share | -191.76 | -422.81 | -1195.85 | -13.26 | 119.07 | -37.80 |
Levered Free Cash Flow | -30,551 | -70,135 | -36,701 | -5,084 | 1,141 | -6,383 |
Unlevered Free Cash Flow | -30,357 | -69,945 | -36,536 | -5,046 | 1,149 | -6,057 |
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 | 165.76 | 172.54 | 128.25 | 146.05 | 5.88 | 51.21 |
Cash Income Tax Paid | 2,336 | 2,365 | 4,617 | 8,377 | 2,893 | 2,863 |
Change in Working Capital | -5,551 | -5,385 | 2,217 | -6,300 | -12,458 | -4,044 |