GIS Co., Ltd. (KOSDAQ:306620)
South Korea · Delayed Price · Currency is KRW 1,436.00
-17.00 (-1.17%)
At close: Nov 13, 2026
GIS 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 | Sep '26 Sep 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 | -265.15 | -4,034 | -1,634 | -5,120 | -8,023 | -4,461 |
Depreciation & Amortization | 1,713 | 1,959 | 1,811 | 2,222 | 1,694 | 1,751 |
Loss (Gain) From Sale of Assets | 3.96 | -13.73 | 7.66 | 5,759 | 3.06 | - |
Asset Writedown & Restructuring Costs | 868.7 | 868.7 | - | - | - | - |
Loss (Gain) From Sale of Investments | -36.77 | 458.99 | 1,317 | -253.84 | 337.97 | 15.55 |
Stock-Based Compensation | 32.47 | - | 178.8 | 29.8 | 27.96 | 36.96 |
Provision & Write-off of Bad Debts | -671.36 | -237.28 | -803.84 | 2,605 | 823.46 | 3,179 |
Other Operating Activities | 7,740 | 5,182 | 3,291 | -1,055 | 6,195 | 2,999 |
Change in Accounts Receivable | -9,180 | -105.6 | 6,111 | 9,951 | -3,135 | -2,687 |
Change in Inventory | -30,533 | -10,746 | 26,266 | 204.91 | -393.5 | -14,266 |
Change in Accounts Payable | 10,549 | 5,988 | -9,397 | -17,598 | -120.87 | 5,522 |
Change in Other Net Operating Assets | 12,879 | -3,987 | -27,646 | -2,300 | 1,172 | 318.21 |
Operating Cash Flow | -6,900 | -4,667 | -498.41 | -5,554 | -1,419 | -7,592 |
Operating Cash Flow Growth | - | - | - | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 | -826.63 | -2,207 | -6,022 | -6,773 | -833.79 | -1,457 |
Sale of Property, Plant & Equipment | 9,023 | 9,756 | 37.7 | 100.84 | 66 | - |
Cash Acquisitions | -98.17 | - | -334.78 | -111.44 | - | - |
Sale (Purchase) of Intangibles | -79.57 | -49.39 | -322.4 | -121.98 | -352.86 | -225.46 |
Investment in Securities | 9,451 | -4,784 | -11,841 | 4,133 | -616.76 | 1,533 |
Other Investing Activities | -4.67 | 302.1 | 1,233 | 12,911 | 299.66 | -479.72 |
Investing Cash Flow | 14,753 | 2,643 | -17,208 | 10,086 | -1,436 | -547.06 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 | - | 37,075 | 17,282 | 17,730 | 4,000 | 4,303 |
Long-Term Debt Issued | - | 23,210 | 8,500 | 25,000 | 1,500 | 5,027 |
Total Debt Issued | 49,486 | 60,285 | 25,782 | 42,730 | 5,500 | 9,330 |
Short-Term Debt Repaid | - | -27,933 | -14,357 | -26,499 | -4,000 | -2,053 |
Long-Term Debt Repaid | - | -23,544 | -2,400 | -5,053 | -323.74 | -362.32 |
Total Debt Repaid | -62,605 | -51,477 | -16,757 | -31,552 | -4,324 | -2,415 |
Net Debt Issued (Repaid) | -13,119 | 8,808 | 9,025 | 11,178 | 1,176 | 6,915 |
Issuance of Common Stock | - | 3,195 | - | 64.38 | - | - |
Repurchase of Common Stock | -18,008 | -18,008 | - | - | - | - |
Other Financing Activities | -20 | 0 | 420 | -181.29 | 80 | -0 |
Financing Cash Flow | -31,148 | -6,006 | 9,445 | 11,061 | 2,756 | 6,915 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 | -113.13 | -9.53 | 118.18 | 4.52 | -82.43 | 72.63 |
Miscellaneous Cash Flow Adjustments | -0 | - | - | - | -0 | - |
Net Cash Flow | -23,407 | -8,040 | -8,143 | 15,598 | -181.48 | -1,152 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 | -7,726 | -6,874 | -6,521 | -12,327 | -2,253 | -9,050 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -8.28% | -9.07% | -6.24% | -14.21% | -4.26% | -18.14% |
Free Cash Flow Per Share | -174.61 | -162.37 | -162.00 | -309.20 | -57.57 | -246.13 |
Levered Free Cash Flow | -15,460 | -20.75 | -12,342 | -7,321 | 228.18 | -12,541 |
Unlevered Free Cash Flow | -12,849 | 2,769 | -9,627 | -5,482 | 907.28 | -11,504 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 | 1,235 | 1,396 | 827.33 | 611.55 | 406.69 | 203.23 |
Cash Income Tax Paid | - | 707.04 | 4,585 | 2,426 | -181.73 | 472.45 |
Change in Working Capital | -16,285 | -8,851 | -4,666 | -9,741 | -2,477 | -11,113 |