JPI Healthcare Cash Flow Statement

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	5,258	6,036	6,608
Depreciation & Amortization	1,525	1,594	1,562
Loss (Gain) From Sale of Assets	-0.3	2.91	54.9
Loss (Gain) From Sale of Investments	-505.75	-167.69	-971.94
Stock-Based Compensation	214.44	-	-
Provision & Write-off of Bad Debts	209.27	196.71	-439.62
Other Operating Activities	358.34	-425.31	736.48
Change in Accounts Receivable	-1,337	-223.29	-1,656
Change in Inventory	-525.26	-2,885	-1,986
Change in Accounts Payable	-1,048	625.49	966.88
Change in Unearned Revenue	11.69	-67.83	66.19
Change in Other Net Operating Assets	-943.75	-783.93	-526.57
Operating Cash Flow	3,217	3,902	4,414
Operating Cash Flow Growth	-17.56%	-11.59%	-
Capital Expenditures	-1,131	-10,885	-704.26
Sale of Property, Plant & Equipment	2.25	7.38	0.1
Sale (Purchase) of Intangibles	-37.59	-413.3	-49.99
Investment in Securities	-15,263	3,229	-861.29
Other Investing Activities	35.52	201.6	-84.13
Investing Cash Flow	-16,404	-7,860	-1,698
Short-Term Debt Issued	609.96	987.56	1,000
Long-Term Debt Issued	5,000	8,460	-
Total Debt Issued	5,610	9,448	1,000
Short-Term Debt Repaid	-6,489	-2,100	-2,000
Long-Term Debt Repaid	-3,577	-514.44	-516.77
Total Debt Repaid	-10,066	-2,614	-2,517
Net Debt Issued (Repaid)	-4,456	6,833	-1,517
Issuance of Common Stock	17,950	-	-
Dividends Paid	-1,437	-1,455	-1,123
Other Financing Activities	-0	-0	-
Financing Cash Flow	12,057	5,378	-2,639
Foreign Exchange Rate Adjustments	18.18	213.96	-57.97
Miscellaneous Cash Flow Adjustments	0	-	-0
Net Cash Flow	-1,112	1,634	18.03
Free Cash Flow	2,086	-6,982	3,710
Free Cash Flow Margin	4.30%	-15.50%	8.17%
Free Cash Flow Per Share	463.20	-1679.24	892.14
Cash Interest Paid	417.89	403.2	335.1
Cash Income Tax Paid	719.55	862.75	1,451
Levered Free Cash Flow	767.64	-10,908	-
Unlevered Free Cash Flow	1,022	-10,656	-
Change in Working Capital	-3,842	-3,334	-3,136

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