FOCUS AI Co., Ltd. (KOSDAQ:331380)
South Korea · Delayed Price · Currency is KRW 1,883.00
-17.00 (-0.89%)
At close: Sep 3, 2026
FOCUS AI 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 | -11,992 | -10,262 | -11,016 | 2,468 | 2,685 | -14.28 |
Depreciation & Amortization | 1,321 | 1,189 | 782.43 | 579.75 | 369.89 | 261.38 |
Loss (Gain) From Sale of Assets | 70.97 | -0.31 | - | -0.64 | - | -5.27 |
Asset Writedown & Restructuring Costs | 70 | 120 | 837.41 | - | - | - |
Loss (Gain) From Sale of Investments | 3,480 | 1,479 | -2.46 | -0.41 | 0.04 | -3.69 |
Loss (Gain) on Equity Investments | 1,208 | -2,663 | 1,404 | - | - | - |
Stock-Based Compensation | 298.12 | 294.58 | 88.45 | - | - | - |
Provision & Write-off of Bad Debts | -964.06 | -337.09 | 816.86 | 446.98 | 211.39 | 17.17 |
Other Operating Activities | 1,056 | 2,865 | 4,205 | 765.91 | 860.47 | 4,208 |
Change in Accounts Receivable | 3,954 | 2,302 | -1,197 | -146.91 | -626.36 | -2,666 |
Change in Inventory | 3,708 | 2,560 | -2,080 | 1,990 | -4,604 | -3,808 |
Change in Accounts Payable | -2,601 | -4,513 | 2,668 | -1,199 | 3,184 | -1,742 |
Change in Other Net Operating Assets | -1,432 | -835.46 | 75.58 | 1,074 | 38.09 | 87.23 |
Operating Cash Flow | -1,822 | -7,801 | -3,418 | 5,977 | 2,118 | -3,666 |
Operating Cash Flow Growth | - | - | - | 182.15% | - | - |
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 | -189.69 | -144.35 | -3,429 | -219.88 | -1,142 | -61.48 |
Sale of Property, Plant & Equipment | - | - | - | 0.64 | - | 5.27 |
Sale (Purchase) of Intangibles | -4.5 | -6.78 | -1,037 | -17.28 | -4.6 | -4.2 |
Investment in Securities | -11,462 | -491.97 | -4,477 | 370 | -360 | 968.4 |
Other Investing Activities | -224.5 | -569.48 | -762.26 | -748.33 | -43.76 | -35.09 |
Investing Cash Flow | -11,381 | -712.57 | -10,705 | -614.85 | -1,550 | 872.9 |
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 | - | - | - | - | 1,000 | 1,900 |
Long-Term Debt Issued | - | - | 14,536 | - | - | 1,270 |
Total Debt Issued | - | - | 14,536 | - | 1,000 | 3,170 |
Short-Term Debt Repaid | - | - | - | -2,900 | -2,900 | -3,100 |
Long-Term Debt Repaid | - | -1,130 | -327.52 | -176.9 | -98.01 | -2,894 |
Total Debt Repaid | -1,292 | -1,130 | -327.52 | -3,077 | -2,998 | -5,994 |
Net Debt Issued (Repaid) | -1,292 | -1,130 | 14,209 | -3,077 | -1,998 | -2,824 |
Issuance of Common Stock | 23,404 | 11,990 | 7,425 | - | - | - |
Repurchase of Common Stock | - | - | -2,993 | - | - | -0.01 |
Dividends Paid | - | - | -571.46 | -571.46 | - | - |
Other Financing Activities | - | - | -0 | - | - | 8,209 |
Financing Cash Flow | 22,112 | 10,859 | 18,069 | -3,648 | -1,998 | 5,385 |
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 | 110.37 | 41.17 | 49.62 | 11.81 | 0.43 | 15.29 |
Net Cash Flow | 9,019 | 2,387 | 3,995 | 1,726 | -1,429 | 2,607 |
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 | -2,012 | -7,946 | -6,847 | 5,757 | 976.9 | -3,727 |
Free Cash Flow Growth | - | - | - | 489.34% | - | - |
Free Cash Flow Margin | -4.71% | -17.54% | -11.77% | 9.68% | 1.58% | -7.74% |
Free Cash Flow Per Share | -73.27 | -352.41 | -348.69 | 303.29 | 51.30 | -260.98 |
Levered Free Cash Flow | 45.95 | -4,070 | -7,310 | 4,684 | -128.45 | -4,738 |
Unlevered Free Cash Flow | 1,141 | -2,883 | -6,851 | 4,845 | 29.97 | -4,534 |
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 | 387.17 | 458.91 | 247.43 | 247.42 | 234.26 | 256.45 |
Cash Income Tax Paid | - | -3.37 | 76.38 | 36.81 | -3.33 | 3.67 |
Change in Working Capital | 3,629 | -486.97 | -533.44 | 1,718 | -2,008 | -8,129 |