Cash flow Kns Co., Ltd

Equities

A432470

KR7432470003

Industrial Machinery & Equipment

End-of-day quote Korea S.E. Other stock markets 10/12/2025			5-day change	1st Jan Change
10,240.00 ^KRW	-0.58%		-3.49%	-4.30%

11-12	Kns Co Ltd wins 8 billion won order	RE
09-10	Kns Co., Ltd announced that it has received KRW 10 billion in funding from NH Investment & Securities Co., Ltd., KB Securities Co., Ltd., Mirae Asset Securities Co., Ltd., Samsung Securities Co.,Ltd.	CI

11bbd08fcbef870046bd786135f5.G7JToIeZ_n_rjV33IkNIx_UWXRtTrlDpEF5uh62HlL8.S8EH18jRlgyo9DrDDw0svrJ3MHIK4DiNWWhd0Jje3-VO2yOVzsHNBqzCEA

Published financial data: KNS CO., LTD

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024
Revenues	28.56B	34.73B	30.04B	26.96B
Other Revenues, Total	-	-10	-	-
Total Revenues	28.56B	34.73B	30.04B	26.96B
Cost of Goods Sold, Total	20.64B	24.02B	21.76B	21.57B
Gross Profit	7.92B	10.71B	8.28B	5.39B
Selling General & Admin Expenses, Total	2.41B	2.97B	3.05B	3.08B
Provision for Bad Debts	-29.45M	294M	31.6M	156M
R&D Expenses	1.31B	1.11B	927M	972M
Depreciation & Amortization - (IS)	168M	176M	175M	227M
Amortization of Goodwill and Intangible Assets - (IS)	966K	1.23M	3.82M	12.02M
Other Operating Expenses	34.97M	85.6M	128M	134M
Other Operating Expenses, Total	3.89B	4.64B	4.31B	4.58B
Operating Income	4.03B	6.08B	3.96B	808M
Interest Expense, Total	-43.43M	-52.02M	-441M	-9.2M
Interest And Investment Income	31.95M	75.36M	338M	655M
Net Interest Expenses	-11.48M	23.34M	-103M	645M
Income (Loss) On Equity Invest.	-	-	-	-230M
Currency Exchange Gains (Loss)	270M	-60.14M	9.45M	415M
Other Non Operating Income (Expenses)	103M	-211M	-174M	141M
EBT, Excl. Unusual Items	4.39B	5.83B	3.7B	1.78B
Gain (Loss) On Sale Of Investments	-2.45M	-17.83M	124M	5.83M
Gain (Loss) On Sale Of Assets	170M	26.05M	15.28M	-74.06M
Other Unusual Items	-	-	20M	-
EBT, Incl. Unusual Items	4.56B	5.84B	3.86B	1.71B
Income Tax Expense	653M	1B	668M	-252M
Earnings From Continuing Operations	3.91B	4.83B	3.19B	1.96B
Net Income to Company	3.91B	4.83B	3.19B	1.96B
Net Income - (IS)	3.91B	4.83B	3.19B	1.96B
Net Income to Common Incl Extra Items	3.91B	4.83B	3.19B	1.96B
Net Income to Common Excl. Extra Items	3.91B	4.83B	3.19B	1.96B
Per Share Items
Net EPS - Basic	-	780.39	501.97	226.71
Basic EPS - Continuing Operations	-	780.39	501.97	226.71
Basic Weighted Average Shares Outstanding	-	6.19M	6.35M	8.66M
Net EPS - Diluted	-	780.39	501.5	226.71
Diluted EPS - Continuing Operations	-	780.39	501.5	226.71
Diluted Weighted Average Shares Outstanding	-	6.19M	6.36M	8.66M
Normalized Basic EPS	-	588.39	363.79	128.45
Normalized Diluted EPS	-	588.39	363.28	128.45
Supplemental Items
EBITDA	4.47B	6.6B	4.53B	1.43B
EBITA	4.03B	6.08B	3.97B	820M
EBIT	4.03B	6.08B	3.96B	808M
EBITDAR	-	6.6B	-	1.43B
Effective Tax Rate - (Ratio)	14.31	17.22	17.33	-14.71
Normalized Net Income	2.75B	3.64B	2.31B	1.11B
Supplemental Operating Expense Items
Advertising Expense	-	-	9.81M	-
Selling and Marketing Expenses	954M	894M	1.06B	580M
General and Administrative Expenses	15.92M	33.15M	61.01M	22.95M
Research And Development Expense From Footnotes	1.31B	1.11B	927M	972M
Net Rental Expense, Total	-	2M	-	732K
Imputed Operating Lease Interest Expense	-	202K	-	15.81K
Imputed Operating Lease Depreciation	-	1.8M	-	716K
Maintenance & Repair Expenses, Total	41.76M	45.58M	27.37M	27.5M
Stock-Based Comp., SG&A Exp. (Total)	-	164M	302M	330M
Total Stock-Based Compensation	-	164M	302M	330M

Fiscal Period: December	2021	2022	2023	2024
Assets
Cash And Equivalents	693M	8.86B	4.7B	5.06B
Short Term Investments	9.9M	19.73M	19.07B	5.03B
Trading Asset Securities, Total	1.74B	6.59B	116M	9.52B
Total Cash And Short Term Investments	2.45B	15.47B	23.89B	19.61B
Accounts Receivable, Total	4.81B	6.61B	9.11B	3.45B
Other Receivables	294M	257M	102M	47.23M
Notes Receivable	175M	577M	254M	1.89B
Total Receivables	5.28B	7.44B	9.47B	5.38B
Inventory	2.46B	4.12B	6.14B	7.36B
Prepaid Expenses	80.83M	119M	651M	665M
Other Current Assets, Total	254M	1.63B	2.08B	7.4B
Total Current Assets	10.51B	28.78B	42.22B	40.41B
Gross Property Plant And Equipment	7.53B	9.41B	16.86B	14.04B
Accumulated Depreciation	-1.63B	-1.96B	-2.33B	-2.77B
Net Property Plant And Equipment	5.9B	7.45B	14.53B	11.27B
Long-term Investments	3.15B	462M	-460	3.47B
Other Intangibles, Total	4.84M	17.18M	31.41M	341M
Accounts Receivable Long-Term	-	-	-	23.02M
Loans Receivable Long-Term	7M	498M	1.96B	222M
Deferred Tax Assets Long-Term	88.88M	114M	-	256M
Deferred Charges Long-Term	1K	1K	-	-
Other Long-Term Assets, Total	2.13B	2.17B	2.11B	7.15B
Total Assets	21.79B	39.49B	60.85B	63.15B
Liabilities
Accounts Payable, Total	3.43B	4.54B	6.14B	3.99B
Accrued Expenses, Total	76.46M	235M	391M	479M
Short-term Borrowings	599M	5.75B	6.52B	-
Current Portion of Long-Term Debt	-	600M	-	-
Current Portion of Leases	51.67M	60.49M	35.28M	137M
Current Income Taxes Payable	587M	732M	153M	-
Other Current Liabilities	810M	5.88B	3.04B	3.97B
Total Current Liabilities	5.55B	17.8B	16.28B	8.57B
Long-Term Debt	1.1B	-	-	-
Long-Term Leases	42.92M	21.03M	12.38M	104M
Pension & Other Post Retirement Benefits	70.48M	-	-	38.82M
Deferred Tax Liability Non Current	-	-	396M	-
Other Non Current Liabilities	85M	85M	85M	90M
Total Liabilities	6.85B	17.91B	16.78B	8.81B
Common Stock, Total	300M	310M	388M	867M
Additional Paid In Capital	-	1.62B	20.42B	27.72B
Retained Earnings	14.47B	19.42B	22.64B	24.53B
Comprehensive Income and Other	175M	230M	626M	1.23B
Total Common Equity	14.94B	21.58B	44.07B	54.35B
Total Equity	14.94B	21.58B	44.07B	54.35B
Total Liabilities And Equity	21.79B	39.49B	60.85B	63.15B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	120K	6.19M	7.77M	8.67M
ECS Total Common Shares Outstanding	120K	6.19M	7.77M	8.67M
Book Value / Share	125K	3.49K	5.67K	6.26K
Tangible Book Value	14.94B	21.57B	44.04B	54B
Tangible Book Value Per Share	124K	3.48K	5.67K	6.23K
Total Debt	1.79B	6.44B	6.57B	240M
Net Debt	-653M	-9.03B	-17.32B	-19.37B
Debt Equivalent Oper. Leases	-	16M	-	5.85M
Equity Method Investments, Total	-	-	-	2.47B
Inventories - Raw Materials, Total	248M	563M	1.18B	1.83B
Inventories - Work In Process, Total	356M	3.06B	5.06B	5.53B
Inventories - Finished Goods, Total	1.85B	652M	19.35M	-
Inventories - Others	-1.07K	880	-350	-730
Land - (BS)	3.16B	4.34B	7.34B	4.02B
Buildings, Total	1.99B	2.01B	6.3B	4.9B
Machinery, Total	1.67B	1.93B	2.32B	2.84B
Accumulated Allowance for Doubtful Accounts (Supple)	78.26M	276M	341M	524M

Fiscal Period: December	2021	2022	2023	2024
Net Income	3.91B	4.83B	3.19B	1.96B
Depreciation & Amortization - CF	435M	526M	560M	606M
Amortization of Goodwill and Intangible Assets - (CF)	966K	1.23M	3.82M	12.02M
Depreciation & Amortization, Total	436M	527M	563M	618M
(Gain) Loss From Sale Of Asset	-170M	-26.05M	-15.28M	74.06M
(Gain) Loss on Sale of Investments - (CF)	2.45M	17.83M	-124M	-5.83M
(Income) Loss On Equity Investments - (CF)	-	-	-	230M
Stock-Based Compensation (CF)	-	299M	302M	330M
Provision and Write-off of Bad Debts	-29.45M	294M	31.6M	156M
Other Operating Activities, Total	596M	216M	370M	-777M
Change In Accounts Receivable	-1.98B	-1.96B	-2.65B	5.51B
Change In Inventories	1.22B	-1.67B	-2.03B	-1.13B
Change In Accounts Payable	-575M	1.1B	1.62B	-2.02B
Change in Other Net Operating Assets	-2.71B	1.63B	-1.55B	-4.73B
Cash from Operations	699M	5.26B	-289M	211M
Capital Expenditure	-2.02B	-1.97B	-7.23B	-1.46B
Sale of Property, Plant, and Equipment	800M	52.73M	5.45M	6.79M
Sale (Purchase) of Intangible assets	-	-13.56M	-18.05M	-322M
Investment in Marketable and Equity Securities, Total	-1.26B	-2.17B	-11.94B	900M
Net (Increase) Decrease in Loans Originated / Sold - Investing	-56.39M	-893M	-1.14B	104M
Other Investing Activities, Total	-75.46M	-9M	17.89M	24.52M
Cash from Investing	-2.61B	-5B	-20.3B	-742M
Short Term Debt Issued, Total	262M	446M	-	-
Long-Term Debt Issued, Total	-	7.8B	-	-
Total Debt Issued	262M	8.25B	-	-
Short Term Debt Repaid, Total	-167M	-1.05B	-	-
Long-Term Debt Repaid, Total	-359M	-592M	-696M	-83.74M
Total Debt Repaid	-527M	-1.64B	-696M	-83.74M
Issuance of Common Stock	-	1.33B	17.17B	861M
Other Financing Activities, Total	-25M	-10	-	5M
Cash from Financing	-289M	7.93B	16.47B	782M
Foreign Exchange Rate Adjustments	51.24M	-25.27M	-40.84M	102M
Net Change in Cash	-2.15B	8.17B	-4.16B	354M
Supplemental Items
Cash Interest Paid	44.27M	52.43M	2.18M	-
Cash Income Tax Paid (Refund)	50.57M	922M	1.21B	464M
Levered Free Cash Flow	-	3.71B	-10.86B	-4.09B
Unlevered Free Cash Flow	-	3.75B	-10.59B	-4.08B
Change In Net Working Capital	-	-1.24B	6.68B	3.76B
Net Debt Issued / Repaid	-264M	6.6B	-696M	-83.74M

Fiscal Period: December	2021	2022	2023	2024
Profitability
Return on Assets	-	12.39	4.94	0.81
Return on Total Capital	-	16.97	6.3	0.96
Return On Equity %	-	26.45	9.71	3.99
Return on Common Equity	-	26.45	9.71	3.99
Margin Analysis
Gross Profit Margin %	27.74	30.84	27.55	19.98
SG&A Margin	8.44	8.56	10.14	11.42
EBITDA Margin %	15.64	19.01	15.07	5.29
EBITA Margin %	14.12	17.49	13.21	3.04
EBIT Margin %	14.12	17.49	13.19	3
Income From Continuing Operations Margin %	13.69	13.91	10.61	7.28
Net Income Margin %	13.69	13.91	10.61	7.28
Net Avail. For Common Margin %	13.69	13.91	10.61	7.28
Normalized Net Income Margin	9.62	10.49	7.69	4.12
Levered Free Cash Flow Margin	-	10.69	-36.17	-15.17
Unlevered Free Cash Flow Margin	-	10.78	-35.25	-15.15
Asset Turnover
Asset Turnover	-	1.13	0.6	0.43
Fixed Assets Turnover	-	5.2	2.73	2.09
Receivables Turnover (Average Receivables)	-	6.09	3.82	4.29
Inventory Turnover (Average Inventory)	-	7.31	4.24	3.2
Short Term Liquidity
Current Ratio	1.89	1.62	2.59	4.71
Quick Ratio	1.36	1.25	2.03	2.69
Operating Cash Flow to Current Liabilities	0.13	0.3	-0.02	0.02
Days Sales Outstanding (Average Receivables)	-	59.98	95.52	85.28
Days Outstanding Inventory (Average Inventory)	-	49.95	86.02	114.5
Average Days Payable Outstanding	-	56.63	82.01	81.36
Cash Conversion Cycle (Average Days)	-	53.29	99.53	118.43
Long Term Solvency
Total Debt/Equity	12.01	29.82	14.91	0.44
Total Debt / Total Capital	10.72	22.97	12.98	0.44
LT Debt/Equity	7.65	0.1	0.03	0.19
Long-Term Debt / Total Capital	6.83	0.08	0.02	0.19
Total Liabilities / Total Assets	31.44	45.34	27.57	13.94
EBIT / Interest Expense	92.86	116.79	8.99	87.8
EBITDA / Interest Expense	102.9	126.93	10.26	154.97
(EBITDA - Capex) / Interest Expense	56.46	89.12	-6.13	-3.26
Total Debt / EBITDA	0.4	0.97	1.45	0.17
Net Debt / EBITDA	-0.15	-1.37	-3.83	-13.59
Total Debt / (EBITDA - Capex)	0.73	1.39	-2.43	-8.03
Net Debt / (EBITDA - Capex)	-0.27	-1.95	6.41	646.59
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	21.6	-13.51	-10.27
Gross Profit, 1 Yr. Growth %	-	35.18	-22.73	-34.92
EBITDA, 1 Yr. Growth %	-	47.76	-31.44	-68.51
EBITA, 1 Yr. Growth %	-	50.64	-34.71	-79.34
EBIT, 1 Yr. Growth %	-	50.65	-34.76	-79.62
Earnings From Cont. Operations, 1 Yr. Growth %	-	23.57	-34.01	-38.44
Net Income, 1 Yr. Growth %	-	23.57	-34.01	-38.44
Normalized Net Income, 1 Yr. Growth %	-	32.6	-36.57	-51.87
Diluted EPS Before Extra, 1 Yr. Growth %	-	-	-36.68	-54.84
Accounts Receivable, 1 Yr. Growth %	-	37.47	37.93	-62.18
Inventory, 1 Yr. Growth %	-	67.79	49	19.85
Net Property, Plant and Equip., 1 Yr. Growth %	-	26.21	95.08	-22.42
Total Assets, 1 Yr. Growth %	-	81.21	54.08	3.79
Tangible Book Value, 1 Yr. Growth %	-	44.39	104.19	22.63
Common Equity, 1 Yr. Growth %	-	44.46	104.18	23.32
Cash From Operations, 1 Yr. Growth %	-	653.08	-105.49	-173.07
Capital Expenditures, 1 Yr. Growth %	-	-2.49	267.63	-79.87
Levered Free Cash Flow, 1 Yr. Growth %	-	-	-392.58	-62.35
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	-382.68	-61.43
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	2.55	-11.91
Gross Profit, 2 Yr. CAGR %	-	-	2.2	-29.09
EBITDA, 2 Yr. CAGR %	-	-	0.65	-53.54
EBITA, 2 Yr. CAGR %	-	-	-0.83	-63.27
EBIT, 2 Yr. CAGR %	-	-	-0.86	-63.54
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	-9.7	-36.26
Net Income, 2 Yr. CAGR %	-	-	-9.7	-36.26
Normalized Net Income, 2 Yr. CAGR %	-	-	-8.29	-44.75
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	-	-46.5
Accounts Receivable, 2 Yr. CAGR %	-	-	37.7	-27.77
Inventory, 2 Yr. CAGR %	-	-	58.12	33.63
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	56.91	23.02
Total Assets, 2 Yr. CAGR %	-	-	67.1	26.46
Tangible Book Value, 2 Yr. CAGR %	-	-	71.71	58.24
Common Equity, 2 Yr. CAGR %	-	-	71.74	58.68
Cash From Operations, 2 Yr. CAGR %	-	-	-35.69	-79.98
Capital Expenditures, 2 Yr. CAGR %	-	-	89.33	-13.97
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-	4.95
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-	4.42
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-	-1.91
Gross Profit, 3 Yr. CAGR %	-	-	-	-12.07
EBITDA, 3 Yr. CAGR %	-	-	-	-31.67
EBITA, 3 Yr. CAGR %	-	-	-	-41.21
EBIT, 3 Yr. CAGR %	-	-	-	-41.49
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-	-20.52
Net Income, 3 Yr. CAGR %	-	-	-	-20.52
Normalized Net Income, 3 Yr. CAGR %	-	-	-	-26.03
Accounts Receivable, 3 Yr. CAGR %	-	-	-	-10.49
Inventory, 3 Yr. CAGR %	-	-	-	44.17
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-	24.07
Total Assets, 3 Yr. CAGR %	-	-	-	42.57
Tangible Book Value, 3 Yr. CAGR %	-	-	-	53.49
Common Equity, 3 Yr. CAGR %	-	-	-	53.79
Cash From Operations, 3 Yr. CAGR %	-	-	-	-32.93
Capital Expenditures, 3 Yr. CAGR %	-	-	-	-10.3