KS Industry Co., Ltd. (KOSDAQ:101000)
South Korea · Delayed Price · Currency is KRW 311.00
-3.00 (-0.96%)
At close: Jul 23, 2026
KS Industry 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 | -6,336 | -7,256 | -5,133 | 3,680 | -13,870 | -5,141 |
Depreciation & Amortization | 2,167 | 2,079 | 799.19 | 566.4 | 2,120 | 923.93 |
Loss (Gain) From Sale of Assets | 598.85 | 573.41 | -201.1 | 24.14 | 16.61 | -217.76 |
Asset Writedown & Restructuring Costs | - | - | - | - | - | 883 |
Loss (Gain) From Sale of Investments | 1,961 | 1,973 | 22.96 | - | 0.98 | 44.88 |
Stock-Based Compensation | -4.69 | -2.4 | 2.68 | - | - | - |
Provision & Write-off of Bad Debts | 210.77 | 123.99 | -74.47 | -6.47 | 106.35 | -2,131 |
Other Operating Activities | -1,080 | -1,081 | 5,470 | -5,006 | 4,963 | 2,625 |
Change in Accounts Receivable | -615.66 | 1,676 | -1,898 | 3,195 | -6,026 | 3,489 |
Change in Inventory | 117.43 | 66.01 | -585.08 | 2,946 | 2,645 | 710.35 |
Change in Accounts Payable | 485.26 | 441.82 | -211.42 | -1,648 | 1,044 | 2,529 |
Change in Other Net Operating Assets | 697.83 | -2,260 | -1,158 | -909.48 | -1,365 | -2,984 |
Operating Cash Flow | -1,798 | -3,667 | 6,589 | 3,762 | -10,366 | 731.35 |
Operating Cash Flow Growth | - | - | 75.14% | - | - | - |
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 | -2,083 | -4,045 | -20,836 | -346.73 | -4,772 | -4,219 |
Sale of Property, Plant & Equipment | -101.08 | 700.22 | 2,690 | 60.17 | 1.79 | 451.21 |
Cash Acquisitions | - | - | -613.2 | - | - | - |
Sale (Purchase) of Intangibles | - | -90.96 | -60.48 | -3.64 | -29.8 | - |
Investment in Securities | 89.5 | -2,611 | -2,980 | - | -14 | 769.3 |
Other Investing Activities | 597.79 | -1,909 | 9,917 | 145.26 | 3,191 | -2,500 |
Investing Cash Flow | -1,609 | -9,996 | -12,063 | -144.94 | -1,624 | -5,498 |
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 | - | 188.97 | 3,006 | 350 | 4,800 | 3,000 |
Long-Term Debt Issued | - | 5,000 | 8,000 | 9,900 | 11,000 | 2,000 |
Total Debt Issued | 14,289 | 5,189 | 11,006 | 10,250 | 15,800 | 5,000 |
Short-Term Debt Repaid | - | -3,709 | -5,850 | -3,000 | -2,800 | - |
Long-Term Debt Repaid | - | -762.15 | -512.94 | -11,348 | -1,545 | -1,240 |
Total Debt Repaid | -4,459 | -4,471 | -6,363 | -14,348 | -4,345 | -1,240 |
Net Debt Issued (Repaid) | 9,830 | 717.84 | 4,643 | -4,098 | 11,455 | 3,760 |
Issuance of Common Stock | 8,004 | 4,991 | 8,981 | 997.73 | - | - |
Repurchase of Common Stock | - | - | -33.18 | -4.08 | - | - |
Other Financing Activities | 9 | 9 | -0 | -0 | -15 | -24 |
Financing Cash Flow | 17,843 | 5,718 | 15,591 | -3,105 | 11,440 | 3,736 |
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 | 50.55 | - | 4.47 | -23.96 | -5.78 | 0.05 |
Miscellaneous Cash Flow Adjustments | 0 | 0 | 0 | -0 | -0 | 0 |
Net Cash Flow | 14,487 | -7,945 | 10,121 | 488.44 | -555.52 | -1,031 |
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 | -3,881 | -7,712 | -14,247 | 3,415 | -15,138 | -3,488 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -9.50% | -19.55% | -57.71% | 14.16% | -20.34% | -6.82% |
Free Cash Flow Per Share | -112.33 | -210.96 | -527.42 | 184.36 | -843.94 | -200.34 |
Levered Free Cash Flow | -7,235 | -10,779 | -24,587 | -1,776 | -7,541 | 2,338 |
Unlevered Free Cash Flow | -6,211 | -9,854 | -24,315 | -1,398 | -6,587 | 2,579 |
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 | 1,403 | 1,403 | 29 | 153.99 | 696.34 | 238.96 |
Cash Income Tax Paid | 99.61 | -23.17 | 107.77 | 4.22 | -1.03 | 5.87 |
Change in Working Capital | 684.86 | -76.49 | -3,852 | 3,583 | -3,702 | 3,744 |