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ISAAC Engineering Co.,Ltd (KOSDAQ:351330)
South Korea flag South Korea · Delayed Price · Currency is KRW
3,545.00
+230.00 (6.94%)
At close: Aug 3, 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
Mar '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Net Income
-8,370-8,621-6,955-462.682,072-4,583
Depreciation & Amortization
955.74951.791,115985.391,1451,047
Loss (Gain) From Sale of Assets
11.5167.265.34-5.8631.2518.22
Asset Writedown & Restructuring Costs
893.24893.241,116287.49242.43-
Loss (Gain) From Sale of Investments
-283.87-259.23-1.24-0.370.0413.27
Loss (Gain) on Equity Investments
697.39679.78147.49132.51--
Stock-Based Compensation
---196.3286.690.3
Provision & Write-off of Bad Debts
-282.7229.87179.3478.37-8.94443.9
Other Operating Activities
606.12325.511,984310.44370.17621.04
Change in Accounts Receivable
2,174-1,2302,155-2,582-9,858-2,377
Change in Inventory
3,7575,361493.416,050-17,395-1,830
Change in Accounts Payable
-118.47-1,5484,003-386.071,6653,028
Change in Other Net Operating Assets
3,151-469.883,931-3,1657,589-4,184
Operating Cash Flow
3,191-3,7208,1741,838-13,861-7,713
Operating Cash Flow Growth
--344.79%---

Investing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Mar '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Capital Expenditures
-259.21-223.11-257.76-1,143-433.75-580.21
Sale of Property, Plant & Equipment
100.5624.388.368.6518.184.09
Sale (Purchase) of Intangibles
-361.51424.44-1,089-13.29-163.07-1,335
Investment in Securities
-4,22857.59-105.87-1,0405,110-7,042
Other Investing Activities
-140.71456.6418.07-621.51-107.92144
Investing Cash Flow
-15,140-10,097-983.77-2,8924,191-9,138

Financing Activities

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Mar '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
12,30421,15250038,7786,988150.04
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
-2,150-2,126-5,691-34,139-3,132-4,792
Net Debt Issued (Repaid)
10,15419,026-5,1914,6393,856-4,642
Issuance of Common Stock
-----24,875
Other Financing Activities
267.49267.49300-0-43-784.53
Financing Cash Flow
10,42219,294-4,8914,6393,81319,448

Net Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Mar '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Foreign Exchange Rate Adjustments
1.340.261.27-1.67-23.121.5
Miscellaneous Cash Flow Adjustments
-0----86.94
Net Cash Flow
-1,5265,4772,3003,583-5,8792,686

Free Cash Flow

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Mar '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Free Cash Flow
2,932-3,9437,916694.23-14,295-8,293
Free Cash Flow Growth
--1040.27%---
Free Cash Flow Margin
3.78%-4.99%11.56%0.69%-23.95%-19.27%
Free Cash Flow Per Share
353.75-475.75954.9183.76-1724.62-1105.74
Levered Free Cash Flow
2,525-3,3889,915448.97-16,412-8,713
Unlevered Free Cash Flow
3,143-2,93410,095732.83-16,353-8,589

Additional Metrics

Fiscal Year
TTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period Ending
Mar '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Cash Interest Paid
596.69495.32305.22457.5597.7777.15
Cash Income Tax Paid
82.12102.616.7846.55-162.47615.89
Change in Working Capital
8,9642,11310,583-83.89-18,000-5,363