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TOPTEC Co., Ltd (KOSDAQ:108230)
South Korea flag South Korea · Delayed Price · Currency is KRW
3,310.00
-10.00 (-0.30%)
Sep 21, 2026, 9:16 AM KST

TOPTEC Cash Flow Statement

Millions KRW. Fiscal year is Jan - Dec.

Operating Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Net Income
7,641-14,75335,50357,32714,587-74,782
Depreciation & Amortization
4,5455,2274,9494,2775,25310,626
Loss (Gain) From Sale of Assets
-1,157-841.83-2,056853.68-459.17299.81
Asset Writedown & Restructuring Costs
4,3814,523-16.911,18511,06742,325
Loss (Gain) From Sale of Investments
-104.7-102.3280.61,8941,696-1,650
Loss (Gain) on Equity Investments
-80.74-80.74----
Stock-Based Compensation
----52.11208.42
Provision & Write-off of Bad Debts
-2,710-4,4944,408-14,927-7,56632,466
Other Operating Activities
-17,253-16,851-16,45912,723574.78-52,511
Change in Accounts Receivable
80,83694,211115,875-126,451-43,289-34,953
Change in Inventory
-20,292-14,544108,476-90,292-9,2134,198
Change in Accounts Payable
-1,879-17,153-45,44025,69329,41217,117
Change in Other Net Operating Assets
-13,645-43,375-78,40384,4599,79129,203
Operating Cash Flow
40,284-8,236126,916-43,25711,906-27,452
Operating Cash Flow Growth
1447.94%-----

Investing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Capital Expenditures
-2,507-3,595-2,081-22,256-37,819-7,000
Sale of Property, Plant & Equipment
13,2492,7874,7035,1445,5661,144
Cash Acquisitions
------2,298
Divestitures
1,8381,838-152.33708.97-
Sale (Purchase) of Intangibles
-13.64-867.07206.95-92.24-665.21
Investment in Securities
-29,053-5,6467,26713,031-27,154-1,127
Other Investing Activities
-393.46-17.520430-0
Investing Cash Flow
-16,812-4,6079,028-3,290-58,791-9,939

Financing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Short-Term Debt Issued
-25,05634,100112,60021,50010,000
Long-Term Debt Issued
-1,8008,50037,00013,001-
Total Debt Issued
8,62726,85642,600149,60034,50110,000
Short-Term Debt Repaid
--38,324-84,974-51,551-10,000-
Long-Term Debt Repaid
--11,599-11,301-440.05-289.51-2,219
Total Debt Repaid
-44,710-49,923-96,275-51,991-10,290-2,219
Net Debt Issued (Repaid)
-36,083-23,067-53,67597,60924,2117,781
Issuance of Common Stock
---0.09--
Repurchase of Common Stock
-54.85-54.85-18.89---11.92
Dividends Paid
-3,644-5,465-10,931-3,604--3,604
Other Financing Activities
-0-0-1008,885-02,100
Financing Cash Flow
-39,781-28,587-64,725102,89024,2116,266

Net Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Foreign Exchange Rate Adjustments
6,4901,4441,024111.49-290.461,237
Net Cash Flow
-9,820-39,98572,24456,455-22,964-29,888

Free Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Free Cash Flow
37,776-11,831124,835-65,513-25,914-34,451
Free Cash Flow Growth
------
Free Cash Flow Margin
21.80%-6.92%26.36%-10.89%-7.51%-20.89%
Free Cash Flow Per Share
970.87-290.523241.94-1657.12-719.12-956.03
Levered Free Cash Flow
35,6336,49297,652-98,817-35,784-25,762
Unlevered Free Cash Flow
38,4809,670101,496-96,661-35,334-25,547

Additional Metrics

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Cash Interest Paid
1,4772,0643,4402,9261,08672.55
Cash Income Tax Paid
1,15910,3788,2981,93786.246,167
Change in Working Capital
45,02119,138100,508-106,590-13,29915,565