APACT Co., Ltd. (KOSDAQ:200470)
South Korea · Delayed Price · Currency is KRW 4,685.00
+225.00 (5.04%)
At close: Jul 27, 2026
APACT 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 | 5,791 | 5,226 | -50,717 | -16,655 | 3,090 | 2,665 |
Depreciation & Amortization | 9,916 | 9,916 | 21,927 | 22,179 | 14,388 | 13,668 |
Loss (Gain) From Sale of Assets | -1,123 | -1,123 | -903.81 | -5,402 | -978.15 | -244.69 |
Asset Writedown & Restructuring Costs | 1,788 | 1,788 | 24,843 | 3,582 | 2,771 | - |
Loss (Gain) on Equity Investments | 149.47 | 149.47 | - | - | - | - |
Provision & Write-off of Bad Debts | -311.32 | -311.32 | 336.28 | -0.04 | -2.67 | 22.41 |
Other Operating Activities | -2,796 | -3,015 | 1,544 | -2,327 | 534.46 | 1,165 |
Change in Accounts Receivable | -1,507 | -1,507 | -1,608 | 3,310 | -313.5 | -961.16 |
Change in Inventory | -938.2 | -938.2 | 3,247 | 1,468 | 2,691 | - |
Change in Accounts Payable | 163.58 | 163.58 | 2,465 | -4,218 | -6,495 | - |
Change in Other Net Operating Assets | -6,477 | -4,712 | -558.6 | -2,529 | -8,752 | -2,377 |
Operating Cash Flow | 4,655 | 5,636 | 574.03 | -593.29 | 6,933 | 13,938 |
Operating Cash Flow Growth | 164.82% | 881.90% | - | - | -50.26% | -32.36% |
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 | -12,424 | -9,482 | -12,198 | -18,482 | -7,897 | -521.43 |
Sale of Property, Plant & Equipment | 1,711 | 1,711 | 1,371 | 5,408 | 972 | 2,250 |
Cash Acquisitions | - | - | - | -4,000 | -72,000 | - |
Sale (Purchase) of Intangibles | -958.81 | -333.75 | -5.8 | -306.68 | -45.34 | -572.18 |
Investment in Securities | -13,149 | -9,138 | 247.61 | - | -4 | -41.05 |
Other Investing Activities | -14.8 | 60.2 | 22.76 | 49.5 | -189.5 | -358.93 |
Investing Cash Flow | -24,823 | -17,330 | -10,623 | -17,331 | -79,164 | 756.8 |
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 | - | - | 6,500 | 26,000 | - | - |
Long-Term Debt Issued | - | 33,158 | - | - | 40,000 | 15,000 |
Total Debt Issued | 33,158 | 33,158 | 6,500 | 26,000 | 40,000 | 15,000 |
Short-Term Debt Repaid | - | -8,000 | -1,100 | -500 | - | - |
Long-Term Debt Repaid | - | -11,363 | -11,568 | -4,042 | -8,784 | -25,691 |
Total Debt Repaid | -15,132 | -19,363 | -12,668 | -4,542 | -8,784 | -25,691 |
Net Debt Issued (Repaid) | 18,027 | 13,796 | -6,168 | 21,458 | 31,216 | -10,691 |
Issuance of Common Stock | - | - | 8,606 | - | 45,962 | - |
Repurchase of Common Stock | - | - | - | -3.29 | -5,265 | -2,997 |
Other Financing Activities | -0 | -0 | - | -0 | -42.54 | - |
Financing Cash Flow | 18,027 | 13,796 | 2,438 | 21,455 | 71,870 | -13,688 |
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 | 82.57 | -27.8 | 33.59 | - | -15.6 | - |
Miscellaneous Cash Flow Adjustments | - | - | - | -0 | - | - |
Net Cash Flow | -2,058 | 2,075 | -7,577 | 3,531 | -376.22 | 1,006 |
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 | -7,768 | -3,845 | -11,624 | -19,075 | -964.06 | 13,416 |
Free Cash Flow Growth | - | - | - | - | - | 56.85% |
Free Cash Flow Margin | -6.58% | -3.46% | -13.40% | -20.35% | -1.31% | 28.41% |
Free Cash Flow Per Share | -167.88 | -86.70 | -276.87 | -466.15 | -32.66 | 513.46 |
Levered Free Cash Flow | -8,809 | -6,227 | -5,031 | -16,502 | 11,070 | 11,819 |
Unlevered Free Cash Flow | -5,639 | -3,537 | -2,370 | -14,039 | 11,918 | 12,847 |
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 | 3,409 | 3,637 | 4,415 | 4,076 | 1,117 | 1,369 |
Cash Income Tax Paid | 49.65 | 53.52 | 0.8 | 39.41 | -10.6 | 326.39 |
Change in Working Capital | -8,759 | -6,994 | 3,545 | -1,969 | -12,870 | -3,338 |