CLASSYS Inc. (KOSDAQ:214150)
South Korea · Delayed Price · Currency is KRW 30,650
-700 (-2.23%)
Oct 2, 2026, 3:30 PM KST
CLASSYS Cash Flow Statement
Financials in millions KRW. Fiscal year is January - December.
Millions KRW. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Quarter | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q3 2024 | Q2 2024 | Q1 2024 | Q4 2023 | Q3 2023 | Q2 2023 | Q1 2023 | Q4 2022 | Q3 2022 | Q2 2022 | Q1 2022 | Q4 2021 | Q3 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Sep '25 Sep 30, 2025 | Jun '25 Jun 30, 2025 | Mar '25 Mar 31, 2025 | Dec '24 Dec 31, 2024 | Sep '24 Sep 30, 2024 | Jun '24 Jun 30, 2024 | Mar '24 Mar 31, 2024 | Dec '23 Dec 31, 2023 | Sep '23 Sep 30, 2023 | Jun '23 Jun 30, 2023 | Mar '23 Mar 31, 2023 | Dec '22 Dec 31, 2022 | Sep '22 Sep 30, 2022 | Jun '22 Jun 30, 2022 | Mar '22 Mar 31, 2022 | Dec '21 Dec 31, 2021 | Sep '21 Sep 30, 2021 |
Net Income | 28,366 | 33,616 | 42,641 | 33,008 | 26,471 | 29,816 | 28,716 | 16,489 | 26,581 | 26,090 | 15,698 | 21,193 | 18,559 | 18,775 | 30,038 | 18,716 | 13,808 | 12,817 | 9,680 | 12,523 |
Depreciation & Amortization | 4,149 | 3,847 | 3,734 | 3,718 | 3,644 | 3,544 | 3,677 | 1,204 | 1,177 | 1,160 | 1,158 | 1,103 | 1,033 | 984.21 | 977.16 | 1,003 | 974.23 | 945.63 | 740.04 | 632.55 |
Loss (Gain) From Sale of Assets | -5.67 | -13.43 | 746.13 | -0.99 | 258.62 | -1.73 | 80.74 | -1.36 | -1.57 | 20.41 | 42.15 | -3.28 | -13 | 6.64 | -30,283 | -4.72 | 0.24 | 0 | -6.54 | 25.25 |
Loss (Gain) From Sale of Investments | -419.1 | -7.93 | -2,273 | - | 2.01 | 0.12 | -2,167 | -289.99 | -289 | -314.51 | -489.92 | -231.15 | -209.32 | -195.69 | -198.63 | -0 | 0 | 48.79 | 51.05 | -172.5 |
Loss (Gain) on Equity Investments | - | - | - | - | - | - | 12,200 | 822.66 | -267.11 | - | - | - | - | - | - | - | - | - | - | - |
Stock-Based Compensation | 206.25 | 207.73 | -635.12 | 315.76 | 324.33 | 1,220 | 590.68 | 570.87 | 366.75 | 420.39 | 505.95 | 505.95 | 505.74 | 11.09 | - | - | - | - | - | - |
Provision & Write-off of Bad Debts | 1,578 | 649.24 | -4,286 | 2,357 | 1,276 | 683.47 | -109.56 | -231.91 | 399.49 | -21.59 | 181.21 | 114.9 | 55.15 | 98.43 | -37.02 | 60.16 | -37.28 | 33.86 | -69.61 | -115.1 |
Other Operating Activities | -5,708 | -7,207 | 11,363 | -6,023 | 5,089 | 2,158 | -1,720 | 4,132 | 650.41 | -2,210 | 7,053 | -11,283 | -4,446 | 2,422 | 19,002 | -5,559 | -2,229 | 1,102 | -217.47 | -892.93 |
Change in Accounts Receivable | -6,005 | -416.88 | -14,662 | -9,387 | -12,574 | -3,907 | 1,319 | -920.89 | -7,733 | -5,665 | -2,195 | -3,523 | -2,830 | -3,344 | 1,097 | -2,933 | 550.28 | -3,642 | 1,573 | 274.26 |
Change in Inventory | -4,785 | -3,429 | 843.23 | -3,578 | 223.47 | -768.46 | 1,532 | 582.86 | 1,215 | -477.87 | 2,369 | 47.97 | -495.44 | 181.97 | 1,602 | -3,071 | -3,510 | -2,808 | -3,963 | -2,666 |
Change in Accounts Payable | 3,313 | -14,279 | -145.31 | -281.47 | 991.35 | 112.16 | -1,687 | -753.66 | 2,131 | 1,229 | -1,892 | -51.18 | 999 | 1,088 | -716.81 | -38.21 | -1,158 | 1,355 | -15.73 | -343.76 |
Change in Other Net Operating Assets | -14,696 | -3,492 | 54,160 | -944.33 | -2,560 | -2,739 | -2,799 | -8,456 | 6,416 | -858 | 9,507 | -5,298 | 474.62 | -3,542 | -5,627 | 7,921 | 5,324 | -768.43 | -528.71 | -2,518 |
Operating Cash Flow | 5,994 | 9,476 | 91,487 | 19,185 | 23,147 | 30,117 | 39,633 | 13,149 | 30,646 | 19,373 | 31,938 | 2,576 | 13,632 | 16,486 | 15,854 | 16,094 | 13,723 | 9,084 | 7,243 | 6,747 |
Operating Cash Flow Growth (YoY) | -74.10% | -68.54% | 130.83% | 45.91% | -24.47% | 55.46% | 24.09% | 410.48% | 124.81% | 17.51% | 101.45% | -84.00% | -0.66% | 81.49% | 118.89% | 138.53% | -6.63% | 18.27% | -58.67% | -31.79% |
Investing Activities
Fiscal Quarter | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q3 2024 | Q2 2024 | Q1 2024 | Q4 2023 | Q3 2023 | Q2 2023 | Q1 2023 | Q4 2022 | Q3 2022 | Q2 2022 | Q1 2022 | Q4 2021 | Q3 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Sep '25 Sep 30, 2025 | Jun '25 Jun 30, 2025 | Mar '25 Mar 31, 2025 | Dec '24 Dec 31, 2024 | Sep '24 Sep 30, 2024 | Jun '24 Jun 30, 2024 | Mar '24 Mar 31, 2024 | Dec '23 Dec 31, 2023 | Sep '23 Sep 30, 2023 | Jun '23 Jun 30, 2023 | Mar '23 Mar 31, 2023 | Dec '22 Dec 31, 2022 | Sep '22 Sep 30, 2022 | Jun '22 Jun 30, 2022 | Mar '22 Mar 31, 2022 | Dec '21 Dec 31, 2021 | Sep '21 Sep 30, 2021 |
Capital Expenditures | -1,810 | -1,496 | -758.5 | -4,202 | -1,619 | -6,289 | -1,713 | -969.7 | -768.72 | -623.48 | -1,158 | -1,091 | -1,438 | -787.81 | -2,639 | -161.89 | -161.72 | -68,278 | -63,088 | -10,674 |
Sale of Property, Plant & Equipment | 63.27 | 41.55 | 2,313 | 68.18 | 16.09 | 3.18 | 5.42 | 1.36 | 60 | 0.7 | -0 | 55.05 | 13 | 52.73 | 60,023 | 4.73 | 0.18 | - | 45.91 | 15.19 |
Cash Acquisitions | 2,079 | -10,369 | - | - | - | - | 5,088 | - | - | - | - | - | - | - | - | - | - | - | - | - |
Sale (Purchase) of Intangibles | -2,856 | -1,346 | -1,367 | -1,995 | -1,874 | -1,150 | -1,685 | -1,177 | -2,017 | -1,830 | -601.45 | -453.62 | -360.97 | -222.27 | -68.58 | -130.49 | -192.39 | -125.88 | -85.84 | -269.51 |
Investment in Securities | 19,794 | 94,498 | -79,916 | -30,000 | 24,827 | - | -21,307 | 8,500 | -38,853 | 15,499 | -2,230 | 4,944 | -7,558 | -29,919 | -66,969 | 1,786 | -20,008 | 4,855 | 3,235 | -3.29 |
Other Investing Activities | -0.34 | -3,278 | 193.38 | 54.16 | 0.61 | -7,532 | 148.26 | -0 | -1,607 | 0.2 | -7,537 | -26.71 | 171.67 | -10 | -40.5 | 100 | -30 | 41.88 | -128 | 263.41 |
Investing Cash Flow | 26,796 | 66,359 | -79,534 | -36,074 | 21,351 | -14,768 | -19,462 | -32,645 | -43,186 | 13,046 | -11,527 | 3,428 | -9,172 | -30,887 | -9,695 | 1,598 | -20,392 | -63,507 | -59,991 | -10,648 |
Financing Activities
Fiscal Quarter | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q3 2024 | Q2 2024 | Q1 2024 | Q4 2023 | Q3 2023 | Q2 2023 | Q1 2023 | Q4 2022 | Q3 2022 | Q2 2022 | Q1 2022 | Q4 2021 | Q3 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Sep '25 Sep 30, 2025 | Jun '25 Jun 30, 2025 | Mar '25 Mar 31, 2025 | Dec '24 Dec 31, 2024 | Sep '24 Sep 30, 2024 | Jun '24 Jun 30, 2024 | Mar '24 Mar 31, 2024 | Dec '23 Dec 31, 2023 | Sep '23 Sep 30, 2023 | Jun '23 Jun 30, 2023 | Mar '23 Mar 31, 2023 | Dec '22 Dec 31, 2022 | Sep '22 Sep 30, 2022 | Jun '22 Jun 30, 2022 | Mar '22 Mar 31, 2022 | Dec '21 Dec 31, 2021 | Sep '21 Sep 30, 2021 |
Long-Term Debt Issued | - | - | - | - | - | 5,309 | - | - | - | - | - | - | - | - | - | - | - | 69,000 | - | - |
Total Debt Issued | 30,393 | - | -2.08 | 5,114 | 386.63 | 5,309 | - | - | - | - | - | - | - | - | - | - | - | 69,000 | 35,000 | - |
Long-Term Debt Repaid | - | -17,019 | - | - | - | -4,346 | - | - | - | -806.46 | - | - | - | -796.63 | - | - | - | -532.53 | - | - |
Total Debt Repaid | -26,333 | -17,019 | -172.46 | -195.81 | -10,737 | -4,346 | -1,276 | -805.2 | -805.29 | -806.46 | -1,021 | -636.96 | -822.26 | -796.63 | -35,781 | -760.74 | -743.99 | -532.53 | -119.12 | -104.22 |
Net Debt Issued (Repaid) | 4,060 | -17,019 | -174.54 | 4,918 | -10,350 | 963.36 | -1,276 | -805.2 | -805.29 | -806.46 | -1,021 | -636.96 | -822.26 | -796.63 | -35,781 | -760.74 | -743.99 | 68,467 | 34,881 | -104.22 |
Issuance of Common Stock | - | - | - | - | 65.97 | - | - | - | - | - | - | - | - | - | - | - | - | 108.85 | - | - |
Repurchase of Common Stock | - | -4.22 | -8,810 | -8,574 | -751.58 | -6.59 | -29.9 | - | - | - | -4,052 | -10,526 | - | - | -2,167 | -3,255 | - | - | - | - |
Dividends Paid | -65,153 | - | - | - | -16,834 | - | - | - | -12,800 | - | - | - | -7,471 | - | - | - | -4,271 | - | - | - |
Other Financing Activities | 4,117 | 5,801 | 73.27 | - | -55 | 30 | 55 | -107.42 | - | -163.56 | -92 | -143 | 32 | -115 | -19.87 | -84.75 | -329.55 | -107.42 | -204.8 | 204.8 |
Financing Cash Flow | -56,977 | -11,223 | -8,911 | -3,656 | -27,925 | 986.76 | -1,251 | -912.63 | -13,605 | -970.02 | -5,165 | -11,306 | -8,262 | -911.63 | -37,968 | -4,101 | -5,345 | 68,469 | 34,676 | 100.58 |
Net Cash Flow
Fiscal Quarter | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q3 2024 | Q2 2024 | Q1 2024 | Q4 2023 | Q3 2023 | Q2 2023 | Q1 2023 | Q4 2022 | Q3 2022 | Q2 2022 | Q1 2022 | Q4 2021 | Q3 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Sep '25 Sep 30, 2025 | Jun '25 Jun 30, 2025 | Mar '25 Mar 31, 2025 | Dec '24 Dec 31, 2024 | Sep '24 Sep 30, 2024 | Jun '24 Jun 30, 2024 | Mar '24 Mar 31, 2024 | Dec '23 Dec 31, 2023 | Sep '23 Sep 30, 2023 | Jun '23 Jun 30, 2023 | Mar '23 Mar 31, 2023 | Dec '22 Dec 31, 2022 | Sep '22 Sep 30, 2022 | Jun '22 Jun 30, 2022 | Mar '22 Mar 31, 2022 | Dec '21 Dec 31, 2021 | Sep '21 Sep 30, 2021 |
Foreign Exchange Rate Adjustments | 790.33 | -35.28 | -669.77 | 320.23 | -423.68 | 144.52 | 501.64 | -673.87 | -187.8 | 821.02 | -3,851 | 2,159 | 703.19 | 2,490 | -8,854 | 5,032 | 2,581 | 642.09 | 55.87 | 2,340 |
Miscellaneous Cash Flow Adjustments | -0 | 0 | 0 | - | -0 | - | - | - | - | - | 0 | -0 | - | 0 | - | - | - | - | - | - |
Net Cash Flow | -23,397 | 64,577 | 2,372 | -20,225 | 16,149 | 16,481 | 19,422 | -21,083 | -26,333 | 32,270 | 11,396 | -3,143 | -3,099 | -12,822 | -40,664 | 18,624 | -9,432 | 14,688 | -18,016 | -1,461 |
Free Cash Flow
Fiscal Quarter | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q3 2024 | Q2 2024 | Q1 2024 | Q4 2023 | Q3 2023 | Q2 2023 | Q1 2023 | Q4 2022 | Q3 2022 | Q2 2022 | Q1 2022 | Q4 2021 | Q3 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Sep '25 Sep 30, 2025 | Jun '25 Jun 30, 2025 | Mar '25 Mar 31, 2025 | Dec '24 Dec 31, 2024 | Sep '24 Sep 30, 2024 | Jun '24 Jun 30, 2024 | Mar '24 Mar 31, 2024 | Dec '23 Dec 31, 2023 | Sep '23 Sep 30, 2023 | Jun '23 Jun 30, 2023 | Mar '23 Mar 31, 2023 | Dec '22 Dec 31, 2022 | Sep '22 Sep 30, 2022 | Jun '22 Jun 30, 2022 | Mar '22 Mar 31, 2022 | Dec '21 Dec 31, 2021 | Sep '21 Sep 30, 2021 |
Free Cash Flow | 4,184 | 7,980 | 90,729 | 14,983 | 21,528 | 23,828 | 37,920 | 12,179 | 29,877 | 18,750 | 30,780 | 1,485 | 12,194 | 15,699 | 13,214 | 15,932 | 13,561 | -59,194 | -55,846 | -3,927 |
Free Cash Flow Growth (YoY) | -80.57% | -66.51% | 139.26% | 23.03% | -27.94% | 27.08% | 23.20% | 720.07% | 145.01% | 19.44% | 132.93% | -90.68% | -10.08% | - | - | - | - | - | - | - |
Free Cash Flow Margin | 3.96% | 9.15% | 97.11% | 18.05% | 25.85% | 30.90% | 50.97% | 20.50% | 50.86% | 37.22% | 65.48% | 3.08% | 26.57% | 40.28% | 32.65% | 47.89% | 41.49% | -167.30% | -220.56% | -16.05% |
Free Cash Flow Per Share | 63.95 | 121.90 | 1382.95 | 227.67 | 326.51 | 361.52 | 574.54 | 189.70 | 455.23 | 298.70 | 479.09 | 22.97 | 189.17 | 243.96 | 205.07 | 245.95 | 209.35 | -912.42 | -862.20 | -60.68 |
Levered Free Cash Flow | -31,126 | -12,896 | 60,672 | 6,897 | 3,109 | 24,452 | 60,157 | -25,088 | 8,111 | 23,690 | 17,395 | -2,429 | 289.72 | 18,733 | 17,826 | 12,532 | 6,975 | -56,983 | -59,962 | -5,760 |
Unlevered Free Cash Flow | -29,252 | -11,925 | 61,052 | 7,243 | 3,469 | 24,879 | 60,547 | -24,794 | 8,405 | 23,987 | 17,706 | -2,138 | 596.89 | 19,048 | 18,153 | 13,013 | 7,444 | -56,628 | -59,910 | -5,758 |
Additional Metrics
Fiscal Quarter | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q3 2024 | Q2 2024 | Q1 2024 | Q4 2023 | Q3 2023 | Q2 2023 | Q1 2023 | Q4 2022 | Q3 2022 | Q2 2022 | Q1 2022 | Q4 2021 | Q3 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Mar '26 Mar 31, 2026 | Dec '25 Dec 31, 2025 | Sep '25 Sep 30, 2025 | Jun '25 Jun 30, 2025 | Mar '25 Mar 31, 2025 | Dec '24 Dec 31, 2024 | Sep '24 Sep 30, 2024 | Jun '24 Jun 30, 2024 | Mar '24 Mar 31, 2024 | Dec '23 Dec 31, 2023 | Sep '23 Sep 30, 2023 | Jun '23 Jun 30, 2023 | Mar '23 Mar 31, 2023 | Dec '22 Dec 31, 2022 | Sep '22 Sep 30, 2022 | Jun '22 Jun 30, 2022 | Mar '22 Mar 31, 2022 | Dec '21 Dec 31, 2021 | Sep '21 Sep 30, 2021 |
Cash Interest Paid | 480.46 | 1,461 | 519.81 | 312.59 | 555.01 | 695.27 | 514.19 | 464.9 | 469.02 | 468.06 | 483.76 | 320.46 | 486.76 | 480.25 | 499.89 | 764.05 | 742.21 | 567.61 | 83.29 | 3.46 |
Cash Income Tax Paid | 15,915 | 12,136 | 220.45 | 11,715 | 10,176 | 7,588 | 330.2 | 9,281 | 6,435 | 4,557 | 576.56 | 16,620 | 10,452 | - | 46.94 | 4,329 | 3,410 | 2,554 | 1,982 | 1,940 |
Change in Working Capital | -22,172 | -21,617 | 40,197 | -14,190 | -13,919 | -7,302 | -1,635 | -9,547 | 2,029 | -5,771 | 7,790 | -8,824 | -1,852 | -5,616 | -3,645 | 1,879 | 1,207 | -5,863 | -2,934 | -5,254 |