Rayence Co., Ltd. (KOSDAQ:228850)
South Korea · Delayed Price · Currency is KRW 5,890.00
-690.00 (-10.49%)
At close: Aug 11, 2026
Rayence 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 | 389.37 | -5,281 | 7,830 | 19,600 | 22,049 | 14,458 |
Depreciation & Amortization | 4,202 | 4,773 | 5,335 | 4,123 | 4,954 | 6,673 |
Loss (Gain) From Sale of Assets | -745.98 | 29.3 | -52.98 | -710.91 | -2,434 | 80.47 |
Asset Writedown & Restructuring Costs | 5,202 | 5,203 | - | - | 2,257 | 5,931 |
Loss (Gain) From Sale of Investments | 168.49 | 138.61 | 28.11 | -92.34 | - | - |
Loss (Gain) on Equity Investments | 1,615 | 1,302 | 504.59 | - | - | - |
Provision & Write-off of Bad Debts | -620.05 | -327.72 | 508.04 | 798.76 | 1,629 | 569.99 |
Other Operating Activities | 2,977 | 1,141 | 2,688 | 2,085 | -830.42 | 1,077 |
Change in Accounts Receivable | -5,835 | 3,002 | 7,861 | -198.98 | -2,911 | -3,275 |
Change in Inventory | 1,890 | 633.9 | -1,290 | 3,266 | -5,899 | -5,277 |
Change in Accounts Payable | 1,035 | 923.47 | -769.21 | 1,188 | -3,103 | 2,219 |
Change in Other Net Operating Assets | -3,647 | -2,329 | 2,197 | -4,239 | 896.35 | -1,518 |
Operating Cash Flow | 6,630 | 9,207 | 24,839 | 25,820 | 16,607 | 20,939 |
Operating Cash Flow Growth | -64.07% | -62.93% | -3.80% | 55.47% | -20.69% | -9.96% |
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 | -2,957 | -2,064 | -6,012 | -2,035 | -1,911 | -1,910 |
Sale of Property, Plant & Equipment | 1,061 | 287.56 | 28.42 | 3.51 | 5,682 | 9.96 |
Sale (Purchase) of Intangibles | -271.86 | -274.29 | -1,426 | -1,006 | -8.87 | 206.09 |
Investment in Securities | -4,479 | -11,259 | -508.95 | -17,801 | -1,377 | -19,015 |
Other Investing Activities | -376.62 | -434.02 | -79.54 | -77 | -1,200 | 154.61 |
Investing Cash Flow | -7,055 | -13,772 | -8,324 | -20,933 | 1,182 | -20,280 |
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 |
Long-Term Debt Issued | - | 860 | 1,161 | - | 2,290 | 296.38 |
Long-Term Debt Repaid | - | -2,520 | -3,167 | -1,113 | -5,580 | -1,112 |
Net Debt Issued (Repaid) | -1,687 | -1,660 | -2,006 | -1,113 | -3,290 | -815.13 |
Dividends Paid | -1,574 | -1,574 | -1,574 | -2,579 | -1,574 | -1,574 |
Other Financing Activities | 212.36 | 212.36 | -13,683 | - | 1,239 | - |
Financing Cash Flow | -3,049 | -3,022 | -17,262 | -3,691 | -3,624 | -2,389 |
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 | 628.88 | 91.74 | 1,612 | -272.93 | -1,135 | -524.29 |
Net Cash Flow | -2,844 | -7,495 | 865.24 | 923.25 | 13,030 | -2,254 |
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 | 3,674 | 7,143 | 18,827 | 23,785 | 14,696 | 19,029 |
Free Cash Flow Growth | -77.00% | -62.06% | -20.84% | 61.85% | -22.77% | -8.35% |
Free Cash Flow Margin | 2.96% | 6.23% | 14.99% | 16.63% | 9.99% | 14.14% |
Free Cash Flow Per Share | 233.85 | 453.94 | 1196.42 | 1511.45 | 933.88 | 1209.22 |
Levered Free Cash Flow | 722.09 | 3,342 | -2,362 | 11,601 | 17,907 | 17,313 |
Unlevered Free Cash Flow | 912.79 | 3,530 | -1,870 | 12,389 | 18,493 | 17,904 |
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 | 263.34 | 258.75 | 654.83 | 75.22 | 389.88 | 716.74 |
Cash Income Tax Paid | 2,909 | 3,420 | 2,671 | 3,918 | 6,725 | 5,636 |
Change in Working Capital | -6,557 | 2,230 | 7,999 | 16.33 | -11,017 | -7,851 |