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COTS Technology Co., Ltd. (KOSDAQ:448710)
South Korea flag South Korea · Delayed Price · Currency is KRW
11,090
+50 (0.45%)
At close: Aug 24, 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
Mar '26 Dec '25 Dec '24 Dec '23 Dec '22 Dec '21
Net Income
7,1897,3748,1747,0132,2972,272
Depreciation & Amortization
1,8791,5651,005698.93564.62603.36
Loss (Gain) From Sale of Assets
-585.66--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
-5.899.947.2216-44.0716.05
Other Operating Activities
-331.38-912.85-923.821,994-814.41860.03
Change in Accounts Receivable
4,407461.1-7,623-2,0844,0411,043
Change in Inventory
-3,687-7,039-5,084-4,058-6,033-6,617
Change in Accounts Payable
-213.49-1,2632,238-50.5678.54727.16
Change in Other Net Operating Assets
512.066,115-4,9622,845-78.024,929
Operating Cash Flow
9,1176,261-7,1716,947703.443,994
Operating Cash Flow Growth
---887.63%-82.39%-

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
-43,482-44,154-845.35-931.54-574.68-302
Sale of Property, Plant & Equipment
2,797-0.050.0325.210.02
Sale (Purchase) of Intangibles
-177.73-168.48-1,258-6-23.59-107.17
Investment in Securities
1,970-305,800-10,1002,000-999.62
Other Investing Activities
-228.2-445.37-144.5-40.15200.95283.34
Investing Cash Flow
-39,120-44,7983,552-11,0781,628-1,125

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
---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
-3,041-2,988-5,413-1,303-250.43-227.01
Net Debt Issued (Repaid)
38,95939,012-5,4133,6973,250-227.01
Issuance of Common Stock
124.06401.761,05513,390--
Dividends Paid
-667.93-667.93----
Other Financing Activities
5.65.9513.16-414.63-2,518-3,392
Financing Cash Flow
38,42038,751-4,34516,672731.83-3,619

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
1.831.810.14---
Miscellaneous Cash Flow Adjustments
0--00-
Net Cash Flow
8,419216.3-7,96412,5423,063-750.26

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
-34,365-37,893-8,0176,016128.753,692
Free Cash Flow Growth
---4572.28%-96.51%-
Free Cash Flow Margin
-48.10%-55.63%-12.34%11.73%0.31%11.58%
Free Cash Flow Per Share
-7160.54-7896.23-1784.071598.9136.50934.40
Levered Free Cash Flow
-37,053-40,385-11,1884,082-275.493,361
Unlevered Free Cash Flow
-36,560-40,073-11,0734,291-2063,395

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
427.43245.55192.55328.08108.0455.3
Cash Income Tax Paid
1,5171,9792,44490.031,052-49.22
Change in Working Capital
1,018-1,727-15,431-3,348-1,39281.73