Spigen Korea Co.,Ltd (KOSDAQ:192440)
South Korea · Delayed Price · Currency is KRW 29,700
+300 (1.02%)
At close: Sep 3, 2026
Spigen Korea 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 | 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 | 52,212 | 29,024 | 28,989 | 42,053 | 33,017 | 45,812 |
Depreciation & Amortization | 7,776 | 7,981 | 10,637 | 8,719 | 7,901 | 7,444 |
Loss (Gain) From Sale of Assets | -2,410 | -14.43 | 317.97 | -1.84 | 8,243 | -880.09 |
Asset Writedown & Restructuring Costs | -0 | 22 | 905.23 | -329.19 | 3,894 | 7,206 |
Loss (Gain) From Sale of Investments | 963.54 | 738.63 | 359.49 | -2,952 | 3,641 | 34.15 |
Loss (Gain) on Equity Investments | 47.79 | 47.79 | 43.17 | -248.15 | -215.5 | 1,872 |
Stock-Based Compensation | 946.66 | 361.05 | - | 551.8 | 616.74 | 114.31 |
Provision & Write-off of Bad Debts | 495 | 68.55 | 642.78 | 13.58 | 367.14 | 16.19 |
Other Operating Activities | 2,785 | 3,901 | -4,405 | 2,605 | -4,572 | -427.21 |
Change in Accounts Receivable | 3,305 | 2,632 | -616.66 | -1,107 | 374.69 | 461.24 |
Change in Inventory | -3,469 | 1,931 | -5,714 | -19,435 | -28,479 | -14,332 |
Change in Accounts Payable | -3,797 | -3,180 | -2,212 | 1,229 | -2,022 | -2,496 |
Change in Other Net Operating Assets | 4,484 | -373.81 | 464.08 | 2,346 | -2,074 | -3,237 |
Operating Cash Flow | 63,421 | 43,140 | 29,412 | 33,445 | 20,692 | 41,588 |
Operating Cash Flow Growth | 138.47% | 46.68% | -12.06% | 61.63% | -50.24% | -48.07% |
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 | -225.33 | -8,677 | -73,195 | -79,901 | -32,868 | -1,343 |
Sale of Property, Plant & Equipment | 735.05 | 768.19 | 47,647 | - | 12.38 | 2,804 |
Cash Acquisitions | - | - | - | -1,883 | - | - |
Divestitures | -1.03 | 215.72 | - | - | - | - |
Sale (Purchase) of Intangibles | 389.07 | -157.53 | -607.62 | -1,866 | -1,215 | -2,097 |
Investment in Securities | -14,792 | -10,865 | -29,542 | 53,320 | 14,667 | -43,180 |
Other Investing Activities | -1,927 | -1,984 | -378.08 | 84.08 | -1,106 | 106.33 |
Investing Cash Flow | -9,098 | -20,330 | -56,001 | -30,715 | -15,510 | -49,710 |
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 Repaid | - | - | - | - | -6,460 | - |
Long-Term Debt Repaid | - | -1,168 | -1,905 | -3,213 | -4,102 | -3,785 |
Total Debt Repaid | -1,042 | -1,168 | -1,905 | -3,213 | -10,561 | -3,785 |
Net Debt Issued (Repaid) | -1,042 | -1,168 | -1,905 | -3,213 | -10,561 | -3,785 |
Repurchase of Common Stock | - | -7,011 | - | - | - | - |
Dividends Paid | -2,882 | -2,786 | -4,197 | -3,377 | -5,065 | -7,236 |
Other Financing Activities | -255.41 | -13.55 | 536.76 | - | - | - |
Financing Cash Flow | -4,179 | -10,978 | -5,565 | -6,590 | -15,626 | -11,020 |
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 | 3,199 | -1,488 | 4,385 | 1,202 | 2,178 | 2,712 |
Net Cash Flow | 53,344 | 10,344 | -27,769 | -2,658 | -8,265 | -16,431 |
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 | 63,196 | 34,464 | -43,784 | -46,456 | -12,175 | 40,245 |
Free Cash Flow Growth | - | - | - | - | - | -30.29% |
Free Cash Flow Margin | 13.10% | 7.43% | -9.41% | -10.38% | -2.73% | 10.43% |
Free Cash Flow Per Share | 10857.09 | 5898.37 | -7261.21 | -7704.39 | -2019.15 | 6674.32 |
Levered Free Cash Flow | 55,496 | 26,544 | -59,062 | -65,086 | -17,407 | 12,471 |
Unlevered Free Cash Flow | 55,496 | 26,656 | -58,972 | -64,988 | -17,165 | 12,719 |
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 | 305.87 | 178.75 | 52.52 | 90.76 | 306.51 | 235.07 |
Cash Income Tax Paid | 7,757 | 7,899 | 9,158 | 14,523 | 21,993 | 11,991 |
Change in Working Capital | 578.58 | 1,010 | -8,078 | -16,966 | -32,200 | -19,604 |