Advanced Process Systems Corporation (KOSDAQ:265520)
South Korea · Delayed Price · Currency is KRW 20,200
-200 (-0.98%)
Aug 11, 2026, 11:09 AM KST
Advanced Process Systems 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 | 37,756 | 23,785 | 51,784 | 60,034 | 82,238 | 57,166 |
Depreciation & Amortization | 8,190 | 8,400 | 6,805 | 5,931 | 6,830 | 8,741 |
Loss (Gain) From Sale of Assets | 1,747 | 1,735 | 11.97 | 173.75 | -4,132 | -1,725 |
Asset Writedown & Restructuring Costs | 0.71 | 0.71 | 3,259 | 125.63 | 13.64 | - |
Loss (Gain) From Sale of Investments | 71.95 | 71.91 | 268 | -808.13 | -178.85 | - |
Loss (Gain) on Equity Investments | - | - | - | -10,791 | 650.58 | - |
Stock-Based Compensation | 172.55 | 50.27 | - | - | -0.49 | -13.23 |
Provision & Write-off of Bad Debts | -3,015 | -1,811 | -597.12 | -1,662 | 1,662 | 4,796 |
Other Operating Activities | 9,214 | 2,121 | 3,438 | -465.17 | 15,065 | 256.25 |
Change in Accounts Receivable | 2,356 | 9,327 | 6,782 | -6,373 | 33,557 | 580.96 |
Change in Inventory | -30,561 | -37,783 | -31,947 | 39,337 | -50,455 | 19,750 |
Change in Accounts Payable | 38,345 | 19,116 | 27,990 | -18,892 | 28,050 | -21,398 |
Change in Other Net Operating Assets | 6,647 | 8,883 | -17,180 | -17,476 | -2,197 | -4,907 |
Operating Cash Flow | 70,924 | 33,896 | 50,614 | 49,133 | 111,103 | 63,249 |
Operating Cash Flow Growth | 270.75% | -33.03% | 3.01% | -55.78% | 75.66% | -0.56% |
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 | -63,362 | -64,411 | -12,586 | -7,311 | -14,361 | -703.1 |
Sale of Property, Plant & Equipment | 216.06 | 210.28 | 28.45 | 210.01 | 52.75 | 2,603 |
Cash Acquisitions | - | - | -673.8 | - | - | - |
Sale (Purchase) of Intangibles | 14.16 | 498.69 | -247.2 | -207.26 | -104.26 | 484.94 |
Investment in Securities | 11,663 | 36,650 | -98,524 | -15,063 | -14,310 | -800 |
Other Investing Activities | -207.88 | -69.79 | -11.49 | -4.91 | 5,675 | 2,889 |
Investing Cash Flow | -51,676 | -27,122 | -112,015 | -22,377 | -23,048 | 4,474 |
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 | - | 13,000 | 5,000 | 55,693 | 33,656 | - |
Long-Term Debt Issued | - | 47,000 | 7,839 | 35,000 | 11,500 | 37,778 |
Total Debt Issued | 40,000 | 60,000 | 12,839 | 90,693 | 45,156 | 37,778 |
Short-Term Debt Repaid | - | -20,000 | -18,000 | -55,693 | -42,656 | -17,921 |
Long-Term Debt Repaid | - | -22,435 | -10,038 | -28,912 | -14,633 | -9,116 |
Total Debt Repaid | -29,899 | -42,435 | -28,038 | -84,605 | -57,289 | -27,038 |
Net Debt Issued (Repaid) | 10,101 | 17,565 | -15,200 | 6,088 | -12,133 | 10,740 |
Repurchase of Common Stock | -1,102 | -3,997 | - | -142.24 | -664.61 | -2,979 |
Dividends Paid | -4,955 | -4,955 | -7,058 | -4,056 | -3,616 | -2,109 |
Other Financing Activities | 14 | 318.6 | -65.72 | 104.3 | 9,631 | 446.06 |
Financing Cash Flow | 4,057 | 8,931 | -22,323 | 1,993 | -6,782 | 6,099 |
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 | 1,512 | -1,013 | 6,845 | -155.66 | 3,796 | 3,455 |
Net Cash Flow | 24,817 | 14,692 | -76,879 | 28,594 | 85,068 | 77,276 |
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 | 7,563 | -30,516 | 38,028 | 41,822 | 96,741 | 62,546 |
Free Cash Flow Growth | -16.63% | - | -9.07% | -56.77% | 54.67% | 1.14% |
Free Cash Flow Margin | 1.42% | -6.63% | 7.36% | 7.84% | 19.88% | 11.83% |
Free Cash Flow Per Share | 502.65 | -2022.98 | 2531.78 | 2784.37 | 6425.94 | 4136.13 |
Levered Free Cash Flow | -8,090 | -40,885 | 3,672 | 25,365 | 72,095 | 51,634 |
Unlevered Free Cash Flow | -4,442 | -37,237 | 7,099 | 29,024 | 74,476 | 53,416 |
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 | 3,959 | 3,894 | 5,160 | 5,180 | 3,606 | 2,569 |
Cash Income Tax Paid | 5,937 | 8,443 | 10,367 | 27,254 | 20,178 | 11,902 |
Change in Working Capital | 16,787 | -456.6 | -14,355 | -3,405 | 8,955 | -5,973 |