Cash flow Kns Co., Ltd

Equities

A432470

KR7432470003

Industrial Machinery & Equipment

End-of-day quote Korea S.E. Other stock markets 21/01/2025			5-day change	1st Jan Change
12,020.00 ^KRW	-4.22%		+7.90%	+12.34%

06-27	Wujin Zhongrui Electronic Technology to Set Up 5 Billion Won South Korean Subsidiary	MT
02-21	Eramet in talks with France to offload debt from SLN nickel unit	RE

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Published financial data: KNS CO., LTD

Annual

Quarterly

Halfyear

YTD

LTM

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

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

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

Fiscal Period: December	2021	2022	2023
Profitability
Return on Assets	-	12.39	4.94
Return on Total Capital	-	16.97	6.3
Return On Equity %	-	26.45	9.71
Return on Common Equity	-	26.45	9.71
Margin Analysis
Gross Profit Margin %	27.74	30.84	27.55
SG&A Margin	8.44	8.56	10.14
EBITDA Margin %	15.64	19.01	15.07
EBITA Margin %	14.12	17.49	13.21
EBIT Margin %	14.12	17.49	13.19
Income From Continuing Operations Margin %	13.69	13.91	10.61
Net Income Margin %	13.69	13.91	10.61
Net Avail. For Common Margin %	13.69	13.91	10.61
Normalized Net Income Margin	9.62	10.49	7.69
Levered Free Cash Flow Margin	-	10.69	-36.17
Unlevered Free Cash Flow Margin	-	10.78	-35.25
Asset Turnover
Asset Turnover	-	1.13	0.6
Fixed Assets Turnover	-	5.2	2.73
Receivables Turnover (Average Receivables)	-	6.09	3.82
Inventory Turnover (Average Inventory)	-	7.31	4.24
Short Term Liquidity
Current Ratio	1.89	1.62	2.59
Quick Ratio	1.36	1.25	2.03
Operating Cash Flow to Current Liabilities	0.13	0.3	-0.02
Days Sales Outstanding (Average Receivables)	-	59.98	95.52
Days Outstanding Inventory (Average Inventory)	-	49.95	86.02
Average Days Payable Outstanding	-	56.63	82.01
Cash Conversion Cycle (Average Days)	-	53.29	99.53
Long Term Solvency
Total Debt/Equity	12.01	29.82	14.91
Total Debt / Total Capital	10.72	22.97	12.98
LT Debt/Equity	7.65	0.1	0.03
Long-Term Debt / Total Capital	6.83	0.08	0.02
Total Liabilities / Total Assets	31.44	45.34	27.57
EBIT / Interest Expense	92.86	116.79	8.99
EBITDA / Interest Expense	102.9	126.93	10.26
(EBITDA - Capex) / Interest Expense	56.46	89.12	-6.13
Total Debt / EBITDA	0.4	0.97	1.45
Net Debt / EBITDA	-0.15	-1.37	-3.83
Total Debt / (EBITDA - Capex)	0.73	1.39	-2.43
Net Debt / (EBITDA - Capex)	-0.27	-1.95	6.41
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	21.6	-13.51
Gross Profit, 1 Yr. Growth %	-	35.18	-22.73
EBITDA, 1 Yr. Growth %	-	47.76	-31.44
EBITA, 1 Yr. Growth %	-	50.64	-34.71
EBIT, 1 Yr. Growth %	-	50.65	-34.76
Earnings From Cont. Operations, 1 Yr. Growth %	-	23.57	-34.01
Net Income, 1 Yr. Growth %	-	23.57	-34.01
Normalized Net Income, 1 Yr. Growth %	-	32.6	-36.57
Diluted EPS Before Extra, 1 Yr. Growth %	-	-	-36.68
Accounts Receivable, 1 Yr. Growth %	-	37.47	37.93
Inventory, 1 Yr. Growth %	-	67.79	49
Net Property, Plant and Equip., 1 Yr. Growth %	-	26.21	95.08
Total Assets, 1 Yr. Growth %	-	81.21	54.08
Tangible Book Value, 1 Yr. Growth %	-	44.39	104.19
Common Equity, 1 Yr. Growth %	-	44.46	104.18
Cash From Operations, 1 Yr. Growth %	-	653.08	-105.49
Capital Expenditures, 1 Yr. Growth %	-	-2.49	267.63
Levered Free Cash Flow, 1 Yr. Growth %	-	-	-392.58
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	-382.68
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	2.55
Gross Profit, 2 Yr. CAGR %	-	-	2.2
EBITDA, 2 Yr. CAGR %	-	-	0.65
EBITA, 2 Yr. CAGR %	-	-	-0.83
EBIT, 2 Yr. CAGR %	-	-	-0.86
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	-9.7
Net Income, 2 Yr. CAGR %	-	-	-9.7
Normalized Net Income, 2 Yr. CAGR %	-	-	-8.29
Accounts Receivable, 2 Yr. CAGR %	-	-	37.7
Inventory, 2 Yr. CAGR %	-	-	58.12
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	56.91
Total Assets, 2 Yr. CAGR %	-	-	67.1
Tangible Book Value, 2 Yr. CAGR %	-	-	71.71
Common Equity, 2 Yr. CAGR %	-	-	71.74
Cash From Operations, 2 Yr. CAGR %	-	-	-35.69
Capital Expenditures, 2 Yr. CAGR %	-	-	89.33