Hankook Cosmetics Manufacturing Co., Ltd (KRX:003350)

KRX:003350 Cash Flow Statement

Financials in millions KRW. Fiscal year is January - December.

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	29,666	27,373	23,136	7,281	4,033	-1,202
Depreciation & Amortization	2,611	2,491	2,369	2,473	2,573	2,728
Loss (Gain) From Sale of Assets	40.61	40.04	53.69	-60	-0.67	-10.43
Loss (Gain) From Sale of Investments	-93.83	-133.09	-	1,021	-	-
Loss (Gain) on Equity Investments	-283.81	-249.15	-932.26	-644.18	-227.33	1,271
Provision & Write-off of Bad Debts	105.96	38.64	37.19	150.01	-49.23	6.49
Other Operating Activities	4,108	4,729	4,927	1,574	1,622	345.63
Change in Accounts Receivable	-7,245	603.19	-5,628	-333.04	-1,623	11,488
Change in Inventory	-2,271	-596.82	-4,105	-1,113	-2,186	-1,936
Change in Accounts Payable	6,518	3,938	-582.93	2,082	3,407	638.39
Change in Unearned Revenue	-	-	-10.05	20.12	-	-
Change in Other Net Operating Assets	-748.44	-1,928	367.74	-175.36	-1,235	-746.9
Operating Cash Flow	32,407	36,305	19,632	12,276	6,313	12,583
Operating Cash Flow Growth	48.81%	84.93%	59.91%	94.47%	-49.83%	-

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-2,373	-2,259	-2,093	-216.24	-815.26	-400.31
Sale of Property, Plant & Equipment	12.53	13.09	2.94	13.46	0.67	10.46
Sale (Purchase) of Intangibles	-655.37	154.55	-1,388	-148.96	-592.48	-1,140
Investment in Securities	-70,180	-76,180	3,000	2,000	-3,000	30
Other Investing Activities	-151.05	-149.64	-152.77	73.22	58.26	96.4
Investing Cash Flow	-73,342	-78,421	-630.38	1,721	-4,297	-1,307

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Short-Term Debt Issued	-	3,000	-	3,500	-	3,000
Long-Term Debt Issued	-	58,155	-	-	-	2,000
Total Debt Issued	61,155	61,155	-	3,500	-	5,000
Short-Term Debt Repaid	-	-5,000	-7,375	-3,125	-	-2,000
Long-Term Debt Repaid	-	-1,118	-937.83	-4,659	-1,486	-4,083
Total Debt Repaid	-6,203	-6,118	-8,313	-7,784	-1,486	-6,083
Net Debt Issued (Repaid)	54,952	55,037	-8,313	-4,284	-1,486	-1,083
Dividends Paid	-725	-725	-362.5	-362.5	-	-
Other Financing Activities	-189.7	-189.7	-	-0	-0	-0
Financing Cash Flow	54,037	54,123	-8,675	-4,646	-1,486	-1,083

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	-9.15	-4.13	0.01	-12.56	-34.62	7.83
Net Cash Flow	13,094	12,003	10,326	9,339	495.38	10,200

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	30,034	34,046	17,539	12,060	5,498	12,183
Free Cash Flow Growth	50.06%	94.12%	45.43%	119.37%	-54.87%	-
Free Cash Flow Margin	15.10%	18.44%	10.47%	11.03%	5.29%	17.97%
Free Cash Flow Per Share	1553.51	1781.90	967.61	665.50	303.31	673.15
Levered Free Cash Flow	22,423	27,615	8,608	9,225	3,964	10,970
Unlevered Free Cash Flow	23,281	28,188	9,101	9,839	4,473	11,345

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	466.99	500.87	799.19	993.37	782.38	580.93
Cash Income Tax Paid	4,525	3,401	1,073	178.45	38.92	-11.89
Change in Working Capital	-3,747	2,016	-9,958	480.78	-1,638	9,444

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 8, 2026

Data Sources Report a data error