NARA CELLAR Co., Ltd. (KOSDAQ:405920)
South Korea · Delayed Price · Currency is KRW 1,732.00
-163.00 (-8.60%)
At close: Aug 24, 2026
NARA CELLAR 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 | -1,032 | 85 | -5,711 | -1,105 | 8,944 | 9,030 |
Depreciation & Amortization | 3,026 | 3,561 | 4,293 | 3,540 | 2,166 | 1,401 |
Loss (Gain) From Sale of Assets | 149 | -747.88 | 358.66 | -481.96 | 30.92 | -0.32 |
Loss (Gain) From Sale of Investments | - | - | - | - | - | 81 |
Loss (Gain) on Equity Investments | - | - | - | - | 12.5 | - |
Stock-Based Compensation | - | - | 22.33 | 44.14 | 41.06 | - |
Provision & Write-off of Bad Debts | 619.38 | -261.1 | 778.5 | 96.72 | 9.95 | -369.63 |
Other Operating Activities | 1,936 | 1,502 | 945.74 | -644.85 | 798.71 | 2,405 |
Change in Accounts Receivable | -2,984 | -206.12 | 717.2 | 2,962 | -856.92 | -3,676 |
Change in Inventory | -5,921 | -1,965 | 2,417 | -7,036 | -4,690 | -13,594 |
Change in Accounts Payable | 4,227 | 265.29 | 1,242 | -4,734 | 4,803 | 1,872 |
Change in Other Net Operating Assets | 1,185 | 4,633 | -1,380 | -5,331 | -7,295 | -1,150 |
Operating Cash Flow | 1,206 | 6,866 | 3,682 | -12,689 | 3,964 | -4,001 |
Operating Cash Flow Growth | -86.96% | 86.46% | - | - | - | - |
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 | -8,153 | -4,081 | -3,725 | -2,598 | -8,894 | -21,002 |
Sale of Property, Plant & Equipment | - | - | 30.17 | 923.93 | 393 | 1.52 |
Cash Acquisitions | - | - | - | - | -12.5 | - |
Sale (Purchase) of Intangibles | -200.75 | -3.2 | -345.16 | -179.8 | -1,756 | -390.3 |
Investment in Securities | 583.65 | 10 | - | 2 | 22 | - |
Other Investing Activities | 377.61 | 26.7 | 12.37 | -3,630 | 4,791 | -2,058 |
Investing Cash Flow | -7,913 | -4,568 | -3,644 | -5,482 | -5,456 | -23,448 |
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 | - | 2,000 | 13,200 | 10,181 | 3,450 | 18,950 |
Long-Term Debt Issued | - | 472 | 1,339 | - | 45.5 | 36,250 |
Total Debt Issued | 9,400 | 2,472 | 14,539 | 10,181 | 3,496 | 55,200 |
Short-Term Debt Repaid | - | -3,680 | -6,480 | -6,844 | -5,439 | -15,879 |
Long-Term Debt Repaid | - | -2,207 | -8,677 | -7,167 | -9,760 | -11,965 |
Total Debt Repaid | -4,557 | -5,887 | -15,157 | -14,011 | -15,200 | -27,843 |
Net Debt Issued (Repaid) | 4,843 | -3,415 | -617.25 | -3,830 | -11,704 | 27,357 |
Issuance of Common Stock | 1,170 | 1,170 | 102.85 | 24,713 | 4,649 | - |
Repurchase of Common Stock | - | - | -555.27 | -2,141 | - | - |
Dividends Paid | - | - | -994.59 | - | - | - |
Other Financing Activities | -1.27 | -1.61 | -39.36 | -434.38 | 122.97 | -0 |
Financing Cash Flow | 6,011 | -2,247 | -2,104 | 18,308 | 4,428 | 27,357 |
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 | 12.19 | -9.13 | 26.39 | -4.82 | 16.93 | - |
Miscellaneous Cash Flow Adjustments | 0 | - | - | - | - | -0 |
Net Cash Flow | -683.84 | 41.76 | -2,039 | 132.62 | 2,952 | -92.4 |
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 | -6,948 | 2,785 | -43.27 | -15,287 | -4,930 | -25,003 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -8.04% | 3.39% | -0.05% | -17.92% | -4.60% | -28.29% |
Free Cash Flow Per Share | -535.41 | 223.64 | -3.48 | -1292.74 | -534.43 | -3381.08 |
Levered Free Cash Flow | -7,373 | 253.54 | 933.03 | -18,161 | -3,288 | - |
Unlevered Free Cash Flow | -6,259 | 1,516 | 2,820 | -16,344 | -2,197 | - |
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 | 1,515 | 1,510 | 1,967 | 2,742 | 264.08 | 1,182 |
Cash Income Tax Paid | 183.14 | 168.84 | -12.99 | 1,305 | 2,513 | 838.59 |
Change in Working Capital | -3,493 | 2,727 | 2,995 | -14,138 | -8,039 | -16,548 |