Cash flow COSMO ROBOTICS CO., Ltd.

Stocks

A439960

KR7439960006

Medical Equipment, Supplies & Distribution

End-of-day quote Korea S.E. 2026-10-02			5-day change	1st Jan Change
7,930.00 ^KRW	-8.32%		-30.92%	-

04-30

COSMO ROBOTICS CO., Ltd. has completed an IPO in the amount of KRW 25.02 billion.

8b.oWKqzx2NUdoC-Pk3Flu0Bbfen26ypYdHPi5vFNoYCiU.6STTjHy4IIlHvrFjZxHlTvWP0gr-3OItSW0lf4pQWm3AV9uOJdUp4nPMng

Published financial data: COSMO ROBOTICS CO., LTD.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2022 (KRW)	2023 (KRW)	2024 (KRW)	2025 (KRW)
Revenues	5.72B	6.23B	7.02B	8.86B
Other Revenues, Total	-10	-10	-10	-10
Total Revenues	5.72B	6.23B	7.02B	8.86B
Cost of Goods Sold, Total	2.96B	2.91B	3.78B	4.4B
Gross Profit	2.77B	3.31B	3.24B	4.47B
Selling General & Admin Expenses, Total	4.9B	5.39B	7.01B	7.32B
Provision for Bad Debts	38.28M	82.98M	1.08B	-1.12B
R&D Expenses	620M	1.73B	4.5B	4.57B
Depreciation & Amortization - (IS)	472M	433M	238M	490M
Amortization of Goodwill and Intangible Assets - (IS)	10.25M	51.46M	3.69M	31.23M
Other Operating Expenses	192M	298M	174M	346M
Other Operating Expenses, Total	6.23B	7.99B	13.01B	11.64B
Operating Income	-3.46B	-4.68B	-9.76B	-7.18B
Interest Expense, Total	-575M	-939M	-1.52B	-541M
Interest And Investment Income	131M	247M	282M	193M
Net Interest Expenses	-444M	-692M	-1.23B	-348M
Currency Exchange Gains (Loss)	-216K	-194M	20.82M	619M
Other Non Operating Income (Expenses)	3.25B	-427M	-2.99B	-16.4B
EBT, Excl. Unusual Items	-661M	-5.99B	-13.97B	-23.31B
Gain (Loss) On Sale Of Investments	-	-13.32M	-	-
Gain (Loss) On Sale Of Assets	-44.94M	12K	35.51M	363K
Asset Writedown	-425M	-	-	-191M
Other Unusual Items	-	-	-	-62.14M
EBT, Incl. Unusual Items	-1.13B	-6.01B	-13.93B	-23.56B
Income Tax Expense	2.38M	3.88M	-1.95B	-1.43B
Earnings From Continuing Operations	-1.13B	-6.01B	-11.98B	-22.13B
Net Income to Company	-1.13B	-6.01B	-11.98B	-22.13B
Minority Interest	-457M	-292M	324M	34.18M
Net Income - (IS)	-1.59B	-6.3B	-11.66B	-22.1B
Net Income to Common Incl Extra Items	-1.59B	-6.3B	-11.66B	-22.1B
Net Income to Common Excl. Extra Items	-1.59B	-6.3B	-11.66B	-22.1B
Per Share Items
Net EPS - Basic	-186.22	-469.16	-587.18	-901.92
Basic EPS - Continuing Operations	-186.22	-469.16	-587.18	-901.92
Basic Weighted Average Shares Outstanding	8.54M	13.43M	19.85M	24.5M
Net EPS - Diluted	-186.22	-469.16	-587.18	-901.92
Diluted EPS - Continuing Operations	-186.22	-469.16	-587.18	-901.92
Diluted Weighted Average Shares Outstanding	8.54M	13.43M	19.85M	24.5M
Normalized Basic EPS	-101.91	-300.57	-423.43	-593.23
Normalized Diluted EPS	-101.91	-300.57	-423.43	-593.23
Supplemental Items
EBITDA	-2.81B	-4.19B	-9.21B	-6.41B
EBITA	-3.41B	-4.62B	-9.7B	-7.09B
EBIT	-3.46B	-4.68B	-9.76B	-7.18B
Effective Tax Rate - (Ratio)	-0.21	-0.06	14.01	6.07
Normalized Net Income	-870M	-4.04B	-8.41B	-14.53B
Supplemental Operating Expense Items
Selling and Marketing Expenses	884M	424M	886M	1.06B
Research And Development Expense From Footnotes	620M	1.73B	4.5B	4.57B
Stock-Based Comp., SG&A Exp. (Total)	109M	153M	1.16B	-
Total Stock-Based Compensation	109M	153M	1.16B	-

Fiscal Period: December	2022 (KRW)	2023 (KRW)	2024 (KRW)	2025 (KRW)
Assets
Cash And Equivalents	2.07B	1.93B	3.45B	3.38B
Short Term Investments	-110	-210	5.5B	1.3B
Total Cash And Short Term Investments	2.07B	1.93B	8.95B	4.68B
Accounts Receivable, Total	170M	1.17B	1.38B	4.96B
Other Receivables	509M	279M	60.13M	60.9M
Notes Receivable	97.47M	71.15M	-	3.61M
Total Receivables	777M	1.52B	1.44B	5.03B
Inventory	2.68B	3.13B	4.61B	4.92B
Prepaid Expenses	63.98M	154M	322M	377M
Other Current Assets, Total	1.05B	1.2B	533M	176M
Total Current Assets	6.64B	7.94B	15.85B	15.19B
Gross Property Plant And Equipment	1.96B	2.75B	2.69B	3.56B
Accumulated Depreciation	-1.37B	-1.36B	-1.11B	-1.39B
Net Property Plant And Equipment	597M	1.39B	1.58B	2.17B
Long-term Investments	-	46.25M	-	-
Other Intangibles, Total	324M	690M	268M	620M
Accounts Receivable Long-Term	-	-	-	223M
Loans Receivable Long-Term	-	-	533M	-
Deferred Tax Assets Long-Term	-	-	1.69B	3.19B
Other Long-Term Assets, Total	71.99M	106M	163M	178M
Total Assets	7.64B	10.17B	20.09B	21.57B
Liabilities
Accounts Payable, Total	739M	1.36B	1.37B	477M
Accrued Expenses, Total	684M	208M	172M	149M
Short-term Borrowings	2.13B	1.4B	1.59B	864M
Current Portion of Long-Term Debt	-	-	77.66M	78.91M
Current Portion of Leases	53.68M	117M	263M	458M
Current Income Taxes Payable	181K	-	137K	51.89M
Other Current Liabilities	4.52B	7.96B	19.46B	3.6B
Total Current Liabilities	8.12B	11.04B	22.93B	5.68B
Long-Term Debt	1.91B	2.67B	71.59M	-
Long-Term Leases	-	173M	308M	294M
Pension & Other Post Retirement Benefits	186M	355M	633M	900M
Other Non Current Liabilities	573M	-360	201M	128M
Total Liabilities	10.79B	14.25B	24.15B	7B
Preferred Stock Redeemable	-	-	3.53B	-
Preferred Stock Non Redeemable	-	-	-	3.23B
Total Preferred Equity	-	-	3.53B	3.23B
Common Stock, Total	4.33B	9.9B	10.68B	10.68B
Additional Paid In Capital	2.48B	2.72B	10.12B	50.93B
Retained Earnings	-7.28B	-13.63B	-25.4B	-47.48B
Comprehensive Income and Other	-3B	-3.71B	-3.26B	-2.8B
Total Common Equity	-3.48B	-4.71B	-7.86B	11.34B
Minority Interest	323M	637M	286M	-
Total Equity	-3.16B	-4.07B	-4.05B	14.57B
Total Liabilities And Equity	7.64B	10.17B	20.09B	21.57B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	8.54M	19.81M	21.35M	27.81M
ECS Total Common Shares Outstanding	8.54M	19.81M	21.35M	27.81M
Book Value / Share	-407.59	-237.84	-368.27	407.59
Tangible Book Value	-3.8B	-5.4B	-8.13B	10.72B
Tangible Book Value Per Share	-445.52	-272.66	-380.81	385.31
Total Debt	4.09B	4.37B	2.31B	1.7B
Net Debt	2.02B	2.44B	-6.64B	-2.99B
Minority Interest, Total (Incl. Fin. Div)	323M	637M	286M	-
Inventories - Raw Materials, Total	1.96B	2.31B	2.27B	3.37B
Inventories - Work In Process, Total	-	-	482M	52K
Inventories - Finished Goods, Total	719M	819M	1.88B	1.69B
Inventories - Others	840	1.62K	110	-
Machinery, Total	494M	961M	1.04B	1.23B
Accumulated Allowance for Doubtful Accounts (Supple)	51.2M	134M	271M	83.76M

Fiscal Period: December	2022 (KRW)	2023 (KRW)	2024 (KRW)	2025 (KRW)
Net Income	-1.59B	-6.3B	-11.66B	-22.1B
Depreciation & Amortization - CF	599M	433M	492M	678M
Amortization of Goodwill and Intangible Assets - (CF)	58.68M	57.52M	62.57M	87.82M
Depreciation & Amortization, Total	658M	490M	555M	765M
(Gain) Loss From Sale Of Asset	44.94M	13.3M	-35.51M	-363K
Asset Writedown & Restructuring Costs	425M	-	-	191M
Stock-Based Compensation (CF)	109M	153M	1.16B	-
Provision and Write-off of Bad Debts	37.79M	82.98M	196M	-1.12B
Other Operating Activities, Total	-2.65B	2.02B	3.7B	16.24B
Change In Accounts Receivable	-112M	-1.09B	-506M	-2.38B
Change In Inventories	-1.07B	-963M	-2.29B	614M
Change In Accounts Payable	560M	622M	206M	-2.15B
Change in Other Net Operating Assets	319M	-799M	104M	-647M
Cash from Operations	-3.26B	-5.77B	-8.57B	-10.59B
Capital Expenditure	-411M	-545M	-391M	-893M
Sale of Property, Plant, and Equipment	391M	46.29M	260M	-
Cash Acquisitions	-	-744K	-	-
Divestitures	-	-	-	3.53M
Sale (Purchase) of Intangible assets	-78.87M	-488M	-453M	-363M
Investment in Marketable and Equity Securities, Total	-	-50M	-5.45B	4.2B
Net (Increase) Decrease in Loans Originated / Sold - Investing	-796M	26.32M	-3.27B	1.24B
Other Investing Activities, Total	1.16B	184M	121M	259M
Cash from Investing	265M	-828M	-9.19B	4.45B
Short Term Debt Issued, Total	1.05B	475M	3.51B	37.31M
Long-Term Debt Issued, Total	2.97B	1.62B	1.02B	-
Total Debt Issued	4.02B	2.09B	4.53B	37.31M
Short Term Debt Repaid, Total	-79.54M	-1.2B	-1.94B	-888M
Long-Term Debt Repaid, Total	-1.2B	-1.99B	-446M	-507M
Total Debt Repaid	-1.27B	-3.19B	-2.38B	-1.39B
Issuance of Common Stock	2B	5.66B	1.39B	3.55B
Issuance of Preferred Stock	-	2.37B	15.98B	4.51B
Other Financing Activities, Total	-206M	-481M	-312M	-195M
Cash from Financing	4.54B	6.46B	19.21B	6.51B
Foreign Exchange Rate Adjustments	-	-	67.24M	-442M
Miscellaneous Cash Flow Adjustments	-10	-	-	-
Net Change in Cash	1.54B	-143M	1.52B	-67.38M
Supplemental Items
Cash Interest Paid	206M	481M	305M	181M
Cash Income Tax Paid (Refund)	-	-	7.59M	18.28M
Levered Free Cash Flow	-	-1.76B	4.41B	-25.64B
Unlevered Free Cash Flow	-	-1.17B	5.35B	-25.3B
Change In Net Working Capital	-	-2.14B	-10.59B	20.33B
Net Debt Issued / Repaid	2.74B	-1.1B	2.15B	-1.36B

Fiscal Period: December	2022 (KRW)	2023 (KRW)	2024 (KRW)	2025 (KRW)
Profitability
Return on Assets	-	-32.84	-40.32	-21.54
Return on Total Capital	-	-476.05	840.97	-61.8
Return On Equity %	-	166.24	329.96	-420.92
Return on Common Equity	-	153.87	185.42	-1.27K
Margin Analysis
Gross Profit Margin %	48.33	53.22	46.22	50.39
SG&A Margin	85.58	86.59	99.83	82.62
EBITDA Margin %	-49.05	-67.25	-131.18	-72.35
EBITA Margin %	-59.52	-74.2	-138.19	-80
EBIT Margin %	-60.55	-75.12	-139.08	-80.99
Income From Continuing Operations Margin %	-19.8	-96.48	-170.7	-249.69
Net Income Margin %	-27.78	-101.16	-166.08	-249.31
Net Avail. For Common Margin %	-27.78	-101.16	-166.08	-249.31
Normalized Net Income Margin	-15.2	-64.81	-119.76	-163.98
Levered Free Cash Flow Margin	-	-28.2	62.78	-289.3
Unlevered Free Cash Flow Margin	-	-18.78	76.28	-285.49
Asset Turnover
Asset Turnover	-	0.7	0.46	0.43
Fixed Assets Turnover	-	6.27	4.72	4.72
Receivables Turnover (Average Receivables)	-	9.28	5.49	2.79
Inventory Turnover (Average Inventory)	-	1	0.98	0.92
Short Term Liquidity
Current Ratio	0.82	0.72	0.69	2.67
Quick Ratio	0.34	0.31	0.45	1.71
Operating Cash Flow to Current Liabilities	-0.4	-0.52	-0.37	-1.86
Days Sales Outstanding (Average Receivables)	-	39.35	66.62	130.69
Days Outstanding Inventory (Average Inventory)	-	364.32	375.15	395.57
Average Days Payable Outstanding	-	113.92	95.21	71.45
Cash Conversion Cycle (Average Days)	-	289.76	346.56	454.8
Long Term Solvency
Total Debt/Equity	-129.66	-107.17	-56.98	11.64
Total Debt / Total Capital	437.12	1.49K	-132.45	10.42
LT Debt/Equity	-60.64	-69.92	-9.36	2.02
Long-Term Debt / Total Capital	204.42	974.88	-21.75	1.81
Total Liabilities / Total Assets	141.34	140.04	120.17	32.47
EBIT / Interest Expense	-6.03	-4.99	-6.44	-13.27
EBITDA / Interest Expense	-4.88	-4.46	-6.08	-11.85
(EBITDA - Capex) / Interest Expense	-5.6	-5.04	-6.33	-13.5
Total Debt / EBITDA	-1.46	-1.04	-0.25	-0.26
Net Debt / EBITDA	-0.72	-0.58	0.72	0.47
Total Debt / (EBITDA - Capex)	-1.27	-0.92	-0.24	-0.23
Net Debt / (EBITDA - Capex)	-0.63	-0.51	0.69	0.41
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	8.85	12.69	26.27
Gross Profit, 1 Yr. Growth %	-	19.86	-2.14	37.66
EBITDA, 1 Yr. Growth %	-	49.24	119.82	-30.36
EBITA, 1 Yr. Growth %	-	35.68	109.89	-26.9
EBIT, 1 Yr. Growth %	-	35.04	108.65	-26.47
Earnings From Cont. Operations, 1 Yr. Growth %	-	430.49	99.38	84.7
Net Income, 1 Yr. Growth %	-	296.33	85	89.54
Normalized Net Income, 1 Yr. Growth %	-	363.97	107.81	72.88
Diluted EPS Before Extra, 1 Yr. Growth %	-	151.93	25.16	53.6
Accounts Receivable, 1 Yr. Growth %	-	588.23	17.89	259.07
Inventory, 1 Yr. Growth %	-	16.76	47	6.92
Net Property, Plant and Equip., 1 Yr. Growth %	-	132.77	14.02	37.03
Total Assets, 1 Yr. Growth %	-	33.21	97.52	7.35
Tangible Book Value, 1 Yr. Growth %	-	41.97	50.58	-231.8
Common Equity, 1 Yr. Growth %	-	35.37	66.94	-244.16
Cash From Operations, 1 Yr. Growth %	-	76.79	48.49	23.53
Capital Expenditures, 1 Yr. Growth %	-	32.81	-28.29	128.34
Levered Free Cash Flow, 1 Yr. Growth %	-	-	-350.88	-681.82
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	-557.61	-572.57
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	10.75	19.29
Gross Profit, 2 Yr. CAGR %	-	-	8.3	16.07
EBITDA, 2 Yr. CAGR %	-	-	81.12	23.73
EBITA, 2 Yr. CAGR %	-	-	68.75	23.86
EBIT, 2 Yr. CAGR %	-	-	67.86	23.86
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	225.22	91.9
Net Income, 2 Yr. CAGR %	-	-	170.78	87.26
Normalized Net Income, 2 Yr. CAGR %	-	-	210.83	89.55
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	77.57	38.65
Accounts Receivable, 2 Yr. CAGR %	-	-	184.84	105.74
Inventory, 2 Yr. CAGR %	-	-	31.01	25.37
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	62.91	25
Total Assets, 2 Yr. CAGR %	-	-	62.21	45.62
Tangible Book Value, 2 Yr. CAGR %	-	-	46.21	40.88
Common Equity, 2 Yr. CAGR %	-	-	50.33	55.14
Cash From Operations, 2 Yr. CAGR %	-	-	62.02	35.44
Capital Expenditures, 2 Yr. CAGR %	-	-	-2.41	27.96
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-	282.05
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-	365.03
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-	15.7
Gross Profit, 3 Yr. CAGR %	-	-	-	17.32
EBITDA, 3 Yr. CAGR %	-	-	-	31.71
EBITA, 3 Yr. CAGR %	-	-	-	27.68
EBIT, 3 Yr. CAGR %	-	-	-	27.48
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-	169.32
Net Income, 3 Yr. CAGR %	-	-	-	140.43
Normalized Net Income, 3 Yr. CAGR %	-	-	-	155.63
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-	69.19
Accounts Receivable, 3 Yr. CAGR %	-	-	-	207.7
Inventory, 3 Yr. CAGR %	-	-	-	22.43
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-	53.78
Total Assets, 3 Yr. CAGR %	-	-	-	41.36
Tangible Book Value, 3 Yr. CAGR %	-	-	-	41.24
Common Equity, 3 Yr. CAGR %	-	-	-	48.25
Cash From Operations, 3 Yr. CAGR %	-	-	-	48.02
Capital Expenditures, 3 Yr. CAGR %	-	-	-	29.56