C-SITE Co., Ltd. (KOSDAQ:109670)

C-SITE Cash Flow Statement

Financials in millions KRW. Fiscal year is January - December.

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	-1,782	-1,313	195.44	-4,246	8,888	10,962
Depreciation & Amortization	4,028	3,923	3,676	3,740	3,496	1,814
Loss (Gain) From Sale of Assets	-39.08	-36.71	-20.53	-29.58	-155.8	-42.29
Provision & Write-off of Bad Debts	-	-	-0.94	-1.18	0.69	-1.45
Other Operating Activities	1,627	1,796	1,851	3,003	1,353	3,425
Change in Accounts Receivable	3,661	-936.85	-5,012	2,554	3,819	-2,400
Change in Inventory	10,366	6,023	-1,146	3,267	6,537	-17,713
Change in Accounts Payable	-3,194	-2,583	2,014	1,332	-3,003	5,217
Change in Other Net Operating Assets	185.67	-671.53	758.28	-37.44	-4,777	1,033
Operating Cash Flow	14,854	6,200	2,317	9,582	16,159	2,294
Operating Cash Flow Growth	1559.81%	167.58%	-75.82%	-40.70%	604.47%	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-1,171	-1,487	-833.31	-134.16	-2,574	-10,802
Sale of Property, Plant & Equipment	44.5	42.13	60.58	29.59	27.78	113.32
Divestitures	-	-	-	-	-	551.61
Sale (Purchase) of Intangibles	310.33	-	-26.64	-	-	-
Investment in Securities	-10,667	8,793	437.5	1,267	-1,304	4,897
Other Investing Activities	-43.32	-44.96	-47.52	147.64	100.81	-177.74
Investing Cash Flow	-11,626	7,303	-409.39	1,310	-3,750	-5,417

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Short-Term Debt Issued	-	48,417	42,076	25,770	51,571	41,891
Long-Term Debt Issued	-	-	-	116.65	-	-
Total Debt Issued	49,416	48,417	42,076	25,887	51,571	41,891
Short-Term Debt Repaid	-	-48,728	-48,387	-28,049	-49,946	-38,669
Long-Term Debt Repaid	-	-1,516	-1,429	-1,245	-1,213	-739.46
Total Debt Repaid	-53,039	-50,244	-49,816	-29,293	-51,160	-39,408
Net Debt Issued (Repaid)	-3,623	-1,827	-7,740	-3,407	411.56	2,482
Repurchase of Common Stock	-	-	-	-47.41	-	-
Dividends Paid	-	-	-	-2,500	-3,000	-1,000
Other Financing Activities	0	0	-2.26	-270.32	-0	-0
Financing Cash Flow	-3,623	-1,827	-7,742	-6,224	-2,588	1,482

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	38.89	-491.33	621.8	-111.23	-786.19	147.41
Miscellaneous Cash Flow Adjustments	-	-	-	0	-	-
Net Cash Flow	-356.81	11,185	-5,213	4,557	9,034	-1,494

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	13,683	4,713	1,484	9,448	13,585	-8,508
Free Cash Flow Growth	-	217.62%	-84.30%	-30.45%	-	-
Free Cash Flow Margin	8.24%	2.78%	0.85%	6.20%	7.32%	-4.87%
Free Cash Flow Per Share	2345.02	807.68	258.13	1869.89	2716.95	-9356.10
Levered Free Cash Flow	12,202	3,950	-484.71	9,378	11,474	-11,167
Unlevered Free Cash Flow	13,132	4,908	728.19	10,648	12,235	-11,167

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	1,508	1,563	1,951	2,028	1,217	381.78
Cash Income Tax Paid	715.14	702.74	628.04	2,680	4,516	1,008
Change in Working Capital	11,019	1,831	-3,385	7,116	2,577	-13,863

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 10, 2026

Data Sources Report a data error