ABOV Semiconductor Co., Ltd. (KOSDAQ:102120)
South Korea · Delayed Price · Currency is KRW 6,910.00
+100.00 (1.47%)
At close: Sep 4, 2026
ABOV Semiconductor 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 | 9,579 | 10,109 | 2,651 | -12,545 | 12,447 | 13,707 |
Depreciation & Amortization | 19,704 | 19,456 | 23,444 | 27,607 | 10,283 | 4,364 |
Loss (Gain) From Sale of Assets | -1,956 | -4,037 | -690.88 | -86.59 | -135.09 | - |
Asset Writedown & Restructuring Costs | 6,088 | 6,088 | 6,981 | 1,523 | 1,648 | 3,503 |
Loss (Gain) From Sale of Investments | -429.3 | -98.32 | -117.76 | 2.14 | -58.9 | -153.6 |
Loss (Gain) on Equity Investments | -1,094 | -372.94 | -1,162 | 2,820 | 9,035 | 2,083 |
Stock-Based Compensation | 482.01 | 675.9 | 1,087 | 932.77 | 2,057 | 247.66 |
Provision & Write-off of Bad Debts | -20.87 | -20.65 | 21.67 | 217.51 | 204.12 | -27.64 |
Other Operating Activities | -4,163 | -6,002 | -12,316 | -11,959 | 3,915 | 1,164 |
Change in Accounts Receivable | -5,380 | -5,526 | 3,729 | 8,737 | -2,463 | -6,551 |
Change in Inventory | -7,460 | -14,204 | 10,212 | 31,951 | -36,992 | -1,434 |
Change in Accounts Payable | -2,879 | 10,313 | -4,671 | -12,518 | -3,010 | 1,859 |
Change in Unearned Revenue | 263.03 | 122.5 | 462.57 | 295.22 | 100.95 | - |
Change in Income Taxes | -9.63 | -15.29 | -4.24 | 29.05 | -158.43 | -233.71 |
Change in Other Net Operating Assets | -1,972 | -1,760 | -2,626 | -4,594 | 715.42 | -4,970 |
Operating Cash Flow | 10,752 | 14,729 | 26,999 | 32,413 | -2,411 | 13,560 |
Operating Cash Flow Growth | -53.56% | -45.45% | -16.70% | - | - | -38.17% |
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 | -8,733 | -7,273 | -13,203 | -9,728 | -22,224 | -285.25 |
Sale of Property, Plant & Equipment | 10,145 | 9,965 | 694.63 | 5,057 | 179.18 | - |
Cash Acquisitions | - | - | - | - | 3,285 | - |
Sale (Purchase) of Intangibles | -10,026 | -7,978 | -5,423 | -4,334 | -3,990 | -4,304 |
Investment in Securities | 17,890 | 60.56 | -41,303 | -5,671 | 6,757 | -1,875 |
Other Investing Activities | 760.99 | 1,273 | 795.65 | 42.23 | -1,254 | -1,769 |
Investing Cash Flow | 10,358 | -4,623 | -58,752 | -14,573 | -17,186 | -8,196 |
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 | - | 15,000 | 20,700 | 18,407 | 51,708 | - |
Long-Term Debt Issued | - | 12,000 | 22,388 | 25,840 | 1,900 | - |
Total Debt Issued | 18,000 | 27,000 | 43,088 | 44,247 | 53,608 | - |
Short-Term Debt Repaid | - | -34,629 | -24,261 | -12,722 | -13,753 | -21,760 |
Long-Term Debt Repaid | - | -12,463 | -27,471 | -23,536 | -1,374 | -812.77 |
Total Debt Repaid | -29,621 | -47,092 | -51,732 | -36,259 | -15,127 | -22,573 |
Net Debt Issued (Repaid) | -11,621 | -20,092 | -8,644 | 7,988 | 38,481 | -22,573 |
Issuance of Common Stock | 798.92 | -53.75 | -665.27 | - | 3,499 | 168.46 |
Repurchase of Common Stock | - | - | - | - | -4,994 | - |
Dividends Paid | -3,300 | -2,475 | -1,650 | -3,300 | -3,972 | -3,967 |
Other Financing Activities | -228.66 | -0 | 29,384 | -0 | -0 | 784.58 |
Financing Cash Flow | -14,351 | -22,620 | 18,425 | 4,688 | 33,013 | -25,587 |
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 | 278.79 | -186.61 | 881.9 | 171.12 | 13.4 | 247.79 |
Net Cash Flow | 7,038 | -12,702 | -12,446 | 22,700 | 13,429 | -19,975 |
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 | 2,020 | 7,456 | 13,797 | 22,685 | -24,635 | 13,274 |
Free Cash Flow Growth | -83.02% | -45.96% | -39.18% | - | - | -36.95% |
Free Cash Flow Margin | 0.80% | 3.05% | 5.94% | 9.76% | -10.16% | 7.92% |
Free Cash Flow Per Share | 122.30 | 451.89 | 832.78 | 1374.95 | -1497.33 | 802.03 |
Levered Free Cash Flow | -11,994 | -5,321 | 13,254 | 19,834 | -32,976 | 3,314 |
Unlevered Free Cash Flow | -9,420 | -2,394 | 17,189 | 24,210 | -32,203 | 3,414 |
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 | 3,560 | 3,899 | 5,423 | 6,015 | 1,018 | 143.76 |
Cash Income Tax Paid | 2,939 | 3,220 | -299.56 | 3,026 | 2,726 | 2,037 |
Change in Working Capital | -17,437 | -11,070 | 7,103 | 23,901 | -41,807 | -11,329 |