Advanced Process Systems Corporation (KOSDAQ:265520)
South Korea · Delayed Price · Currency is KRW 18,290
-290 (-1.56%)
Sep 18, 2026, 3:30 PM 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 | Jun '26 Jun 30, 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 | 51,763 | 23,785 | 51,784 | 60,034 | 82,238 | 57,166 |
Depreciation & Amortization | 7,952 | 8,400 | 6,805 | 5,931 | 6,830 | 8,741 |
Loss (Gain) From Sale of Assets | 1,766 | 1,735 | 11.97 | 173.75 | -4,132 | -1,725 |
Asset Writedown & Restructuring Costs | 954.37 | 0.71 | 3,259 | 125.63 | 13.64 | - |
Loss (Gain) From Sale of Investments | 83.61 | 71.91 | 268 | -808.13 | -178.85 | - |
Loss (Gain) on Equity Investments | - | - | - | -10,791 | 650.58 | - |
Stock-Based Compensation | 2,391 | 50.27 | - | - | -0.49 | -13.23 |
Provision & Write-off of Bad Debts | -9,098 | -1,811 | -597.12 | -1,662 | 1,662 | 4,796 |
Other Operating Activities | 14,687 | 2,121 | 3,438 | -465.17 | 15,065 | 256.25 |
Change in Accounts Receivable | 2,846 | 9,327 | 6,782 | -6,373 | 33,557 | 580.96 |
Change in Inventory | -65,404 | -37,783 | -31,947 | 39,337 | -50,455 | 19,750 |
Change in Accounts Payable | 44,357 | 19,116 | 27,990 | -18,892 | 28,050 | -21,398 |
Change in Other Net Operating Assets | 9,163 | 8,883 | -17,180 | -17,476 | -2,197 | -4,907 |
Operating Cash Flow | 61,461 | 33,896 | 50,614 | 49,133 | 111,103 | 63,249 |
Operating Cash Flow Growth | 155.61% | -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 | Jun '26 Jun 30, 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 | -63,031 | -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 | 154.6 | 498.69 | -247.2 | -207.26 | -104.26 | 484.94 |
Investment in Securities | 14,287 | 36,650 | -98,524 | -15,063 | -14,310 | -800 |
Other Investing Activities | -180.93 | -69.79 | -11.49 | -4.91 | 5,675 | 2,889 |
Investing Cash Flow | -48,554 | -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 | Jun '26 Jun 30, 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 | -28,402 | -42,435 | -28,038 | -84,605 | -57,289 | -27,038 |
Net Debt Issued (Repaid) | 11,598 | 17,565 | -15,200 | 6,088 | -12,133 | 10,740 |
Repurchase of Common Stock | -3,009 | -3,997 | - | -142.24 | -664.61 | -2,979 |
Dividends Paid | -5,027 | -4,955 | -7,058 | -4,056 | -3,616 | -2,109 |
Other Financing Activities | 44.4 | 318.6 | -65.72 | 104.3 | 9,631 | 446.06 |
Financing Cash Flow | 3,606 | 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 | Jun '26 Jun 30, 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 | 7,988 | -1,013 | 6,845 | -155.66 | 3,796 | 3,455 |
Net Cash Flow | 24,501 | 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 | Jun '26 Jun 30, 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 | -1,570 | -30,516 | 38,028 | 41,822 | 96,741 | 62,546 |
Free Cash Flow Growth | - | - | -9.07% | -56.77% | 54.67% | 1.14% |
Free Cash Flow Margin | -0.27% | -6.63% | 7.36% | 7.84% | 19.88% | 11.83% |
Free Cash Flow Per Share | -104.71 | -2022.98 | 2531.78 | 2784.37 | 6425.94 | 4136.13 |
Levered Free Cash Flow | -19,561 | -40,885 | 3,672 | 25,365 | 72,095 | 51,634 |
Unlevered Free Cash Flow | -15,912 | -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 | Jun '26 Jun 30, 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 | 3,877 | 3,894 | 5,160 | 5,180 | 3,606 | 2,569 |
Cash Income Tax Paid | 4,061 | 8,443 | 10,367 | 27,254 | 20,178 | 11,902 |
Change in Working Capital | -9,038 | -456.6 | -14,355 | -3,405 | 8,955 | -5,973 |