YEST Co., Ltd. (KOSDAQ:122640)
South Korea · Delayed Price · Currency is KRW 19,310
-2,690 (-12.23%)
At close: Jul 28, 2026
YEST Co., Ltd. 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 | 936.4 | -576.25 | 10,430 | -28,319 | -2,906 | -21,712 |
Depreciation & Amortization | 2,906 | 2,906 | 2,998 | 4,749 | 5,651 | 5,249 |
Loss (Gain) From Sale of Assets | 48.3 | 48.3 | -5.57 | 2,696 | 724.14 | 332.88 |
Asset Writedown & Restructuring Costs | -0.3 | -0.3 | -4.04 | 232.3 | 2,772 | 2,609 |
Loss (Gain) From Sale of Investments | -3,280 | -3,280 | -5,017 | -2,814 | -783.47 | -8,813 |
Loss (Gain) on Equity Investments | 191.69 | 191.69 | 851.69 | 446.82 | -8,811 | -2,371 |
Stock-Based Compensation | -27.88 | -27.88 | 429.2 | 174.58 | - | 11.79 |
Provision & Write-off of Bad Debts | 56.2 | 56.2 | 35.23 | -428.86 | 1,301 | 151.28 |
Other Operating Activities | 4,642 | 6,720 | 3,870 | 27,392 | -7,325 | 24,358 |
Change in Accounts Receivable | -5,410 | -5,410 | 3,319 | -137.05 | -4,846 | -9,465 |
Change in Inventory | -4,735 | -4,735 | -5,853 | -4,742 | -2,846 | -888.25 |
Change in Accounts Payable | 1,324 | 1,324 | -3,464 | 4,313 | -2,454 | 4,119 |
Change in Other Net Operating Assets | 10,925 | -4,660 | 914.26 | -1,847 | 1,756 | 1,220 |
Operating Cash Flow | 7,577 | -7,443 | 8,504 | 1,716 | -17,767 | -5,198 |
Operating Cash Flow Growth | 368.80% | - | 395.62% | - | - | - |
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 | -7,700 | -6,341 | -8,255 | -3,478 | -4,026 | -6,250 |
Sale of Property, Plant & Equipment | 4.72 | 4.2 | 5.59 | 8,865 | 0.25 | 2,392 |
Cash Acquisitions | - | - | - | -63.62 | - | -2,971 |
Divestitures | - | - | - | - | 188.26 | - |
Sale (Purchase) of Intangibles | -2,258 | -2,898 | -805.61 | -1,061 | -709.31 | -300.73 |
Investment in Securities | 2,254 | 6,735 | 197.29 | 4,676 | 10,158 | -2,251 |
Other Investing Activities | 215.51 | 38.74 | 188.56 | 2,162 | -1,034 | 10,314 |
Investing Cash Flow | -4,244 | -1,221 | -16,072 | 10,024 | 2,458 | -3,401 |
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 | - | 30,053 | 3,000 | 12,097 | 201.88 | 10,979 |
Long-Term Debt Issued | - | 15,426 | - | 41,303 | 20 | 30,698 |
Total Debt Issued | 52,137 | 45,478 | 3,000 | 53,400 | 221.88 | 41,677 |
Short-Term Debt Repaid | - | -9,370 | -5,000 | -14,477 | -128.07 | -17,483 |
Long-Term Debt Repaid | - | -15,821 | -10,735 | -28,761 | -4,534 | -12,350 |
Total Debt Repaid | -29,992 | -25,191 | -15,735 | -43,238 | -4,662 | -29,832 |
Net Debt Issued (Repaid) | 22,145 | 20,287 | -12,735 | 10,163 | -4,440 | 11,844 |
Issuance of Common Stock | - | - | - | - | - | 7,315 |
Repurchase of Common Stock | - | - | - | - | -4,767 | - |
Other Financing Activities | 178.68 | -97.81 | 928.16 | 672.08 | 202.28 | 165.1 |
Financing Cash Flow | 22,323 | 20,189 | -11,807 | 10,835 | -9,005 | 29,324 |
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 | 115.16 | -13.03 | 586.82 | 84.53 | -254.3 | 334.87 |
Miscellaneous Cash Flow Adjustments | - | - | - | -0 | - | - |
Net Cash Flow | 25,772 | 11,512 | -18,788 | 22,660 | -24,568 | 21,059 |
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 | -123.62 | -13,784 | 248.6 | -1,762 | -21,792 | -11,449 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -0.14% | -15.83% | 0.25% | -2.21% | -28.68% | -15.81% |
Free Cash Flow Per Share | -6.04 | -676.48 | 12.63 | -100.33 | -1283.87 | -695.86 |
Levered Free Cash Flow | -6,682 | -23,072 | -41,024 | 27,990 | -13,596 | -15,807 |
Unlevered Free Cash Flow | -5,338 | -21,671 | -38,184 | 31,665 | -11,982 | -14,625 |
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 | 1,701 | 1,504 | 2,431 | 3,271 | 2,560 | 1,870 |
Cash Income Tax Paid | 1,298 | 1,267 | 65.24 | -12.32 | -693.48 | -18.35 |
Change in Working Capital | 2,104 | -13,481 | -5,084 | -2,413 | -8,390 | -5,014 |