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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	32,027	27,373	23,136	7,281	4,033	-1,202
Depreciation & Amortization	2,717	2,491	2,369	2,473	2,573	2,728
Loss (Gain) From Sale of Assets	45.32	40.04	53.69	-60	-0.67	-10.43
Loss (Gain) From Sale of Investments	-26.8	-133.09	-	1,021	-	-
Loss (Gain) on Equity Investments	-146.23	-249.15	-932.26	-644.18	-227.33	1,271
Provision & Write-off of Bad Debts	94.81	38.64	37.19	150.01	-49.23	6.49
Other Operating Activities	4,112	4,729	4,927	1,574	1,622	345.63
Change in Accounts Receivable	-6,009	603.19	-5,628	-333.04	-1,623	11,488
Change in Inventory	-12,782	-596.82	-4,105	-1,113	-2,186	-1,936
Change in Accounts Payable	14,295	3,938	-582.93	2,082	3,407	638.39
Change in Unearned Revenue	-	-	-10.05	20.12	-	-
Change in Other Net Operating Assets	-1,302	-1,928	367.74	-175.36	-1,235	-746.9
Operating Cash Flow	33,025	36,305	19,632	12,276	6,313	12,583
Operating Cash Flow Growth	11.02%	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-9,007	-2,259	-2,093	-216.24	-815.26	-400.31
Sale of Property, Plant & Equipment	24.93	13.09	2.94	13.46	0.67	10.46
Sale (Purchase) of Intangibles	-455.37	154.55	-1,388	-148.96	-592.48	-1,140
Investment in Securities	-63,180	-76,180	3,000	2,000	-3,000	30
Other Investing Activities	-156.88	-149.64	-152.77	73.22	58.26	96.4
Investing Cash Flow	-72,769	-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	Jun 30, 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	-6,279	-6,118	-8,313	-7,784	-1,486	-6,083
Net Debt Issued (Repaid)	54,877	55,037	-8,313	-4,284	-1,486	-1,083
Dividends Paid	-1,088	-725	-362.5	-362.5	-	-
Other Financing Activities	-189.7	-189.7	-	-0	-0	-0
Financing Cash Flow	53,599	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	47.48	-4.13	0.01	-12.56	-34.62	7.83
Net Cash Flow	13,903	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	24,018	34,046	17,539	12,060	5,498	12,183
Free Cash Flow Growth	-14.45%	94.12%	45.43%	119.37%	-54.87%	-
Free Cash Flow Margin	11.11%	18.44%	10.47%	11.03%	5.29%	17.97%
Free Cash Flow Per Share	1146.83	1781.90	967.61	665.50	303.31	673.15
Levered Free Cash Flow	15,153	27,615	8,608	9,225	3,964	10,970
Unlevered Free Cash Flow	16,301	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	432.71	500.87	799.19	993.37	782.38	580.93
Cash Income Tax Paid	5,547	3,401	1,073	178.45	38.92	-11.89
Change in Working Capital	-5,797	2,016	-9,958	480.78	-1,638	9,444

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 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 29, 2026

Data Sources Report a data error