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COTS Technology Co., Ltd. (KOSDAQ:448710)
South Korea flag South Korea · Delayed Price · Currency is KRW
11,000
-150 (-1.35%)
At close: Sep 16, 2026

COTS Technology 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
7,8197,3748,1747,0132,2972,272
Depreciation & Amortization
2,1641,5651,005698.93564.62603.36
Loss (Gain) From Sale of Assets
-586.09--0.05-0.03-15.81-0.02
Asset Writedown & Restructuring Costs
-----19.35
Loss (Gain) From Sale of Investments
-47.32-47.66-2.89-2.95.7590.44
Stock-Based Compensation
---576.26102.5351.26
Provision & Write-off of Bad Debts
-0.269.947.2216-44.0716.05
Other Operating Activities
1,206-912.85-923.821,994-814.41860.03
Change in Accounts Receivable
-1,834461.1-7,623-2,0844,0411,043
Change in Inventory
-1,046-7,039-5,084-4,058-6,033-6,617
Change in Accounts Payable
346.83-1,2632,238-50.5678.54727.16
Change in Other Net Operating Assets
-1,4536,115-4,9622,845-78.024,929
Operating Cash Flow
6,5696,261-7,1716,947703.443,994
Operating Cash Flow Growth
142.13%--887.63%-82.39%-

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
-41,557-44,154-845.35-931.54-574.68-302
Sale of Property, Plant & Equipment
2,801-0.050.0325.210.02
Sale (Purchase) of Intangibles
-178.23-168.48-1,258-6-23.59-107.17
Investment in Securities
5,026-305,800-10,1002,000-999.62
Other Investing Activities
-227.59-445.37-144.5-40.15200.95283.34
Investing Cash Flow
-34,136-44,7983,552-11,0781,628-1,125

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
---5,0003,500-
Long-Term Debt Issued
-42,000----
Total Debt Issued
42,00042,000-5,0003,500-
Short-Term Debt Repaid
--2,500-5,000-1,000--
Long-Term Debt Repaid
--488.36-412.96-303.17-250.43-227.01
Total Debt Repaid
-582.25-2,988-5,413-1,303-250.43-227.01
Net Debt Issued (Repaid)
41,41839,012-5,4133,6973,250-227.01
Issuance of Common Stock
124.06401.761,05513,390--
Dividends Paid
-679.93-667.93----
Other Financing Activities
19.415.9513.16-414.63-2,518-3,392
Financing Cash Flow
40,88138,751-4,34516,672731.83-3,619

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
1.961.810.14---
Miscellaneous Cash Flow Adjustments
---00-
Net Cash Flow
13,316216.3-7,96412,5423,063-750.26

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
-34,988-37,893-8,0176,016128.753,692
Free Cash Flow Growth
---4572.28%-96.51%-
Free Cash Flow Margin
-44.65%-55.63%-12.34%11.73%0.31%11.58%
Free Cash Flow Per Share
-7287.34-7896.23-1784.071598.9136.50934.40
Levered Free Cash Flow
-38,837-40,385-11,1884,082-275.493,361
Unlevered Free Cash Flow
-38,113-40,073-11,0734,291-2063,395

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
619.63245.55192.55328.08108.0455.3
Cash Income Tax Paid
816.31,9792,44490.031,052-49.22
Change in Working Capital
-3,986-1,727-15,431-3,348-1,39281.73