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ISAAC Engineering Co.,Ltd (KOSDAQ:351330)
South Korea flag South Korea · Delayed Price · Currency is KRW
3,450.00
-10.00 (-0.29%)
At close: Sep 11, 2026

ISAAC Engineering Co.,Ltd Cash Flow Statement

Millions KRW. Fiscal year is Jan - Dec.

Operating Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Net Income
-8,986-8,621-6,955-462.682,072-4,583
Depreciation & Amortization
964.48951.791,115985.391,1451,047
Loss (Gain) From Sale of Assets
13.14167.265.34-5.8631.2518.22
Asset Writedown & Restructuring Costs
32893.241,116287.49242.43-
Loss (Gain) From Sale of Investments
-3.87-259.23-1.24-0.370.0413.27
Loss (Gain) on Equity Investments
784.46679.78147.49132.51--
Stock-Based Compensation
---196.3286.690.3
Provision & Write-off of Bad Debts
-137.8729.87179.3478.37-8.94443.9
Other Operating Activities
1,494325.511,984310.44370.17621.04
Change in Accounts Receivable
-56.53-1,2302,155-2,582-9,858-2,377
Change in Inventory
431.935,361493.416,050-17,395-1,830
Change in Accounts Payable
2,117-1,5484,003-386.071,6653,028
Change in Other Net Operating Assets
2,676-469.883,931-3,1657,589-4,184
Operating Cash Flow
-793.48-3,7208,1741,838-13,861-7,713
Operating Cash Flow Growth
--344.79%---

Investing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Capital Expenditures
-243.12-223.11-257.76-1,143-433.75-580.21
Sale of Property, Plant & Equipment
98.9124.388.368.6518.184.09
Sale (Purchase) of Intangibles
-678.95424.44-1,089-13.29-163.07-1,335
Investment in Securities
-2,47257.59-105.87-1,0405,110-7,042
Other Investing Activities
-92.67456.6418.07-621.51-107.92144
Investing Cash Flow
-12,639-10,097-983.77-2,8924,191-9,138

Financing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Short-Term Debt Issued
-10,00050038,7786,988150.04
Long-Term Debt Issued
-11,152----
Total Debt Issued
17,65621,15250038,7786,988150.04
Short-Term Debt Repaid
--1,855-5,500-33,921-2,801-800
Long-Term Debt Repaid
--270.51-190.97-218.55-331.18-3,992
Total Debt Repaid
-5,311-2,126-5,691-34,139-3,132-4,792
Net Debt Issued (Repaid)
12,34519,026-5,1914,6393,856-4,642
Issuance of Common Stock
114.4----24,875
Other Financing Activities
267.49267.49300-0-43-784.53
Financing Cash Flow
12,72719,294-4,8914,6393,81319,448

Net Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Foreign Exchange Rate Adjustments
25.180.261.27-1.67-23.121.5
Miscellaneous Cash Flow Adjustments
122.65----86.94
Net Cash Flow
-558.225,4772,3003,583-5,8792,686

Free Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Free Cash Flow
-1,037-3,9437,916694.23-14,295-8,293
Free Cash Flow Growth
--1040.27%---
Free Cash Flow Margin
-1.35%-4.99%11.56%0.69%-23.95%-19.27%
Free Cash Flow Per Share
-125.06-475.75954.9183.76-1724.62-1105.74
Levered Free Cash Flow
7,266-3,3889,915448.97-16,412-8,713
Unlevered Free Cash Flow
7,986-2,93410,095732.83-16,353-8,589

Additional Metrics

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Jun '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Cash Interest Paid
576.29495.32305.22457.5597.7777.15
Cash Income Tax Paid
17.65102.616.7846.55-162.47615.89
Change in Working Capital
5,0462,11310,583-83.89-18,000-5,363