Skip to main content
logo
HS Hwasung Co., Ltd. (KRX:002460)
South Korea flag South Korea · Delayed Price · Currency is KRW
10,920
+30 (0.28%)
Last updated: Sep 3, 2026, 12:48 PM KST

HS Hwasung 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
25,05327,59911,98721,05624,30929,874
Depreciation & Amortization
7,8737,3598,36111,10010,5874,633
Loss (Gain) From Sale of Assets
-1.5-1.5-237596.54-335.2486.59
Asset Writedown & Restructuring Costs
346.35346.35--3-48.94
Loss (Gain) From Sale of Investments
----2,7231,481
Loss (Gain) on Equity Investments
-10,549-5,880-4,108-4,389-9,297-8,573
Provision & Write-off of Bad Debts
6,0526,039171.9115,343212.26386.99
Other Operating Activities
17,19430,7228,18532,067-339.0610,348
Change in Accounts Receivable
71,442-5,504123,352-94,959-105,111-22,630
Change in Inventory
133,168133,0773,7307,777-15,239-125,339
Change in Accounts Payable
-107,074-22,591852.41-12,11414,50720,999
Change in Unearned Revenue
-19,9124,598-8,03315,003-78,59072,087
Change in Other Net Operating Assets
-21,735-123,056-21,60012,800-28,0542,188
Operating Cash Flow
101,85852,708122,6604,281-184,624-14,508
Operating Cash Flow Growth
--57.03%2765.27%---

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
-1,799-7,978-90,734-1,124-5,522-5,284
Sale of Property, Plant & Equipment
1.51.5237110.67925.07688.53
Divestitures
--4,974---
Sale (Purchase) of Intangibles
-20.45-837.57-172.73--
Investment in Securities
-52,432-31,74943,847-45,605122,755-79,345
Other Investing Activities
8,4094,7572,858448.6733,605-11,985
Investing Cash Flow
-45,841-35,806-38,818-45,997151,762-95,926

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
-98,23018,571144,02020,000-
Long-Term Debt Issued
---45,00032,500151,000
Total Debt Issued
111,69798,23018,571189,02052,500151,000
Short-Term Debt Repaid
--117,797-463.12-26,020--52,410
Long-Term Debt Repaid
--8,891-180,663-7,368-7,590-7,473
Total Debt Repaid
-114,910-126,688-181,126-33,388-7,590-59,883
Net Debt Issued (Repaid)
-3,213-28,458-162,555155,63244,91091,117
Issuance of Common Stock
826.33826.33----
Repurchase of Common Stock
-----70,273-
Dividends Paid
-7,153-4,732-4,574-4,574-12,110-7,872
Other Financing Activities
-7,422-9,278-18,985-18,070-9,660-191.31
Financing Cash Flow
-16,962-41,642-186,114132,988-47,13383,054

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
49.03-44.5460.15---
Miscellaneous Cash Flow Adjustments
-0-0-0---0
Net Cash Flow
39,104-24,785-102,21191,272-79,995-27,380

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
100,05944,72931,9273,157-190,146-19,792
Free Cash Flow Growth
-40.10%911.25%---
Free Cash Flow Margin
18.43%6.78%5.21%0.35%-29.45%-4.69%
Free Cash Flow Per Share
10528.564725.413443.97345.10-18694.39-1634.36
Levered Free Cash Flow
98,95549,69149,891-29,920-179,022-37,980
Unlevered Free Cash Flow
104,37355,33160,169-19,958-178,913-37,945

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
7,7429,02618,96718,0529,63863.81
Cash Income Tax Paid
2,634406.5511,96311,27411,6555,634
Change in Working Capital
55,889-13,47698,301-71,494-212,487-52,695