JPI Healthcare Co.,Ltd. (KOSDAQ:0010V0)

JPI Healthcare Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023
Net Income	6,301	6,036	6,608
Depreciation & Amortization	1,901	1,594	1,562
Loss (Gain) From Sale of Assets	-4.77	2.91	54.9
Loss (Gain) From Sale of Investments	-751.08	-167.69	-971.94
Provision & Write-off of Bad Debts	306.38	196.71	-439.62
Other Operating Activities	1,482	-425.31	736.48
Change in Accounts Receivable	-2.09	-223.29	-1,656
Change in Inventory	-3,151	-2,885	-1,986
Change in Accounts Payable	-999.53	625.49	966.88
Change in Unearned Revenue	-87.34	-67.83	66.19
Change in Other Net Operating Assets	-2,558	-783.93	-526.57
Operating Cash Flow	2,541	3,902	4,414
Operating Cash Flow Growth	-42.43%	-11.59%	-
Capital Expenditures	-11,242	-10,885	-704.26
Sale of Property, Plant & Equipment	-1.88	7.38	0.1
Sale (Purchase) of Intangibles	-281.68	-413.3	-49.99
Investment in Securities	-30,736	3,229	-861.29
Other Investing Activities	-17,540	201.6	-84.13
Investing Cash Flow	-59,808	-7,860	-1,698
Short-Term Debt Issued	-	987.56	1,000
Long-Term Debt Issued	-	8,460	-
Total Debt Issued	14,153	9,448	1,000
Short-Term Debt Repaid	-	-2,100	-2,000
Long-Term Debt Repaid	-	-514.44	-516.77
Total Debt Repaid	-10,746	-2,614	-2,517
Net Debt Issued (Repaid)	3,408	6,833	-1,517
Dividends Paid	-1,437	-1,455	-1,123
Other Financing Activities	14,524	-0	-
Financing Cash Flow	34,445	5,378	-2,639
Foreign Exchange Rate Adjustments	384.99	213.96	-57.97
Miscellaneous Cash Flow Adjustments	-	-	-0
Net Cash Flow	-1,493	1,634	18.03
Free Cash Flow	-8,701	-6,982	3,710
Free Cash Flow Margin	-16.48%	-15.50%	8.17%
Free Cash Flow Per Share	-1899.72	-1679.24	892.14
Cash Interest Paid	567.59	403.2	335.1
Cash Income Tax Paid	1,091	862.75	1,451
Levered Free Cash Flow	-	-10,908	-
Unlevered Free Cash Flow	-	-10,656	-
Change in Working Capital	-6,798	-3,334	-3,136

Source: S&P Global Market Intelligence. Standard template. Financial Sources.