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APACT Co., Ltd. (KOSDAQ:200470)
South Korea flag South Korea · Delayed Price · Currency is KRW
6,450.00
+230.00 (3.70%)
At close: Sep 9, 2026

APACT 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
10,3635,226-50,717-16,6553,0902,665
Depreciation & Amortization
10,3239,91621,92722,17914,38813,668
Loss (Gain) From Sale of Assets
-1,342-1,123-903.81-5,402-978.15-244.69
Asset Writedown & Restructuring Costs
1,7881,78824,8433,5822,771-
Loss (Gain) on Equity Investments
404.55149.47----
Provision & Write-off of Bad Debts
-301.05-311.32336.28-0.04-2.6722.41
Other Operating Activities
-4,820-3,0151,544-2,327534.461,165
Change in Accounts Receivable
-4,614-1,507-1,6083,310-313.5-961.16
Change in Inventory
-8,579-938.23,2471,4682,691-
Change in Accounts Payable
9,905163.582,465-4,218-6,495-
Change in Other Net Operating Assets
-7,444-4,712-558.6-2,529-8,752-2,377
Operating Cash Flow
4,0525,636574.03-593.296,93313,938
Operating Cash Flow Growth
-39.20%881.90%---50.26%-32.36%

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
-32,219-9,482-12,198-18,482-7,897-521.43
Sale of Property, Plant & Equipment
2,2291,7111,3715,4089722,250
Cash Acquisitions
----4,000-72,000-
Sale (Purchase) of Intangibles
-1,344-333.75-5.8-306.68-45.34-572.18
Investment in Securities
-3,160-9,138247.61--4-41.05
Other Investing Activities
-105.860.222.7649.5-189.5-358.93
Investing Cash Flow
-34,588-17,330-10,623-17,331-79,164756.8

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
--6,50026,000--
Long-Term Debt Issued
-33,158--40,00015,000
Total Debt Issued
82,15233,1586,50026,00040,00015,000
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
-17,564-19,363-12,668-4,542-8,784-25,691
Net Debt Issued (Repaid)
64,58813,796-6,16821,45831,216-10,691
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
64,58813,7962,43821,45571,870-13,688

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
18.59-27.833.59--15.6-
Miscellaneous Cash Flow Adjustments
0---0--
Net Cash Flow
34,0702,075-7,5773,531-376.221,006

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
-28,167-3,845-11,624-19,075-964.0613,416
Free Cash Flow Growth
-----56.85%
Free Cash Flow Margin
-20.62%-3.46%-13.40%-20.35%-1.31%28.41%
Free Cash Flow Per Share
-628.83-86.70-276.87-466.15-32.66513.46
Levered Free Cash Flow
-26,786-6,227-5,031-16,50211,07011,819
Unlevered Free Cash Flow
-22,984-3,537-2,370-14,03911,91812,847

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
3,2343,6374,4154,0761,1171,369
Cash Income Tax Paid
87.2153.520.839.41-10.6326.39
Change in Working Capital
-10,731-6,9943,545-1,969-12,870-3,338