YAS Co., Ltd. (KOSDAQ:255440)
South Korea · Delayed Price · Currency is KRW 7,120.00
-290.00 (-3.91%)
At close: Aug 24, 2026
YAS 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 | 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 | 5,165 | -5,510 | -9,988 | -3,405 | -845.46 | 2,102 |
Depreciation & Amortization | 1,701 | 1,812 | 2,603 | 2,722 | 2,391 | 2,229 |
Loss (Gain) From Sale of Assets | -25 | -29 | - | -4.63 | -2.87 | -6.82 |
Loss (Gain) From Sale of Investments | 766.46 | 765.18 | -464.27 | 1,063 | -540.18 | 1,153 |
Loss (Gain) on Equity Investments | -449.66 | -464.78 | -360.26 | -348.11 | -319.5 | -175.11 |
Stock-Based Compensation | 139.46 | 118.86 | 65.45 | - | 27.09 | 176.59 |
Provision & Write-off of Bad Debts | -311.39 | -432.84 | -1,894 | -79.55 | -198.5 | 114.03 |
Other Operating Activities | -756.13 | -776.95 | 1,302 | -1,688 | 463.47 | -1,028 |
Change in Accounts Receivable | -21,350 | -2,540 | 7,502 | -4,694 | 11,573 | 731.58 |
Change in Inventory | -8,725 | -201.31 | 2,946 | -123.73 | -4,027 | -6,718 |
Change in Accounts Payable | 27,778 | -1,050 | -1,847 | 160.3 | -5,222 | 1,717 |
Change in Unearned Revenue | 373.61 | - | - | -6,920 | -2,479 | 4,302 |
Change in Other Net Operating Assets | -14,219 | -3,785 | -8,455 | 1,680 | -4,593 | 19,909 |
Operating Cash Flow | -9,913 | -12,094 | -8,591 | -11,638 | -3,772 | 24,508 |
Operating Cash Flow Growth | - | - | - | - | - | 215.85% |
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 | -1,009 | -549.55 | -1,110 | -5,717 | -13,530 | -1,467 |
Sale of Property, Plant & Equipment | 25 | 1,212 | - | 7.82 | 16.36 | 6.82 |
Cash Acquisitions | - | - | -532.77 | - | -2,998 | - |
Divestitures | - | - | 1,350 | - | 1,841 | - |
Sale (Purchase) of Intangibles | -231.77 | -181.55 | -51.65 | -237.78 | -106.71 | -222.26 |
Investment in Securities | -1,201 | 6,040 | 29,172 | 7,639 | 4,014 | -5,281 |
Other Investing Activities | 190.5 | 198 | 9 | 31.66 | 2,018 | -110.67 |
Investing Cash Flow | -1,526 | 6,718 | 26,480 | 1,205 | -8,946 | -6,974 |
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 | - | 15 | 240 | 450 | - | - |
Long-Term Debt Issued | - | 11,938 | 70 | - | 3,800 | - |
Total Debt Issued | 11,953 | 11,953 | 310 | 450 | 3,800 | - |
Short-Term Debt Repaid | - | - | -100 | -350 | -1,500 | - |
Long-Term Debt Repaid | - | -290.86 | -437.23 | -453.26 | -581.07 | -521.32 |
Total Debt Repaid | -240.47 | -290.86 | -537.23 | -803.26 | -2,081 | -521.32 |
Net Debt Issued (Repaid) | 11,712 | 11,662 | -227.23 | -353.26 | 1,719 | -521.32 |
Issuance of Common Stock | - | - | - | - | - | 76 |
Repurchase of Common Stock | -916.28 | -957.93 | -6,399 | -354.82 | -743.79 | - |
Dividends Paid | - | - | - | - | -650.49 | -1,299 |
Other Financing Activities | - | - | 1,595 | 348.26 | 50 | - |
Financing Cash Flow | 10,796 | 10,704 | -5,031 | -359.82 | 374.65 | -1,745 |
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 | 20.79 | -0.28 | 18.7 | -1.31 | -89.25 | 248 |
Miscellaneous Cash Flow Adjustments | -0 | -0 | - | - | - | - |
Net Cash Flow | -622.97 | 5,328 | 12,877 | -10,794 | -12,432 | 16,037 |
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 | -10,922 | -12,644 | -9,701 | -17,356 | -17,302 | 23,040 |
Free Cash Flow Growth | - | - | - | - | - | 753.73% |
Free Cash Flow Margin | -17.23% | -36.37% | -33.88% | -41.56% | -31.57% | 46.37% |
Free Cash Flow Per Share | -896.48 | -1056.18 | -774.08 | -1348.04 | -1331.57 | 1771.49 |
Levered Free Cash Flow | -13,096 | -10,225 | -7,676 | -15,336 | -17,404 | 15,612 |
Unlevered Free Cash Flow | -12,771 | -10,086 | -7,531 | -15,188 | -17,351 | 15,668 |
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 | 191.24 | 203.92 | 219.49 | 216.75 | 45.26 | 37.24 |
Cash Income Tax Paid | - | -51.49 | 664.09 | 571.53 | 242.59 | 617.74 |
Change in Working Capital | -16,143 | -7,577 | 146.05 | -9,898 | -4,747 | 19,942 |