Samjin Food 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024
Net Income	5,198	1,023
Depreciation & Amortization	4,280	4,097
Loss (Gain) From Sale of Assets	156.96	439.31
Asset Writedown & Restructuring Costs	-	252.8
Loss (Gain) From Sale of Investments	45.52	117.35
Loss (Gain) on Equity Investments	-2.75	13.16
Stock-Based Compensation	173.13	152.97
Provision & Write-off of Bad Debts	41.26	-193.9
Other Operating Activities	8,674	15,424
Change in Accounts Receivable	-1,852	-631.9
Change in Inventory	-608.32	-2,402
Change in Accounts Payable	979.25	122.27
Change in Unearned Revenue	-49.74	41.17
Change in Income Taxes	-73.65	-0
Change in Other Net Operating Assets	-5,969	-5,375
Operating Cash Flow	10,993	13,080
Operating Cash Flow Growth	-15.95%	-
Capital Expenditures	-8,198	-23,202
Sale of Property, Plant & Equipment	235.48	64.51
Sale (Purchase) of Intangibles	-238.74	-224.74
Investment in Securities	99.37	892.28
Other Investing Activities	-3,950	-10,993
Investing Cash Flow	-11,941	-33,405
Short-Term Debt Issued	6,615	7,509
Long-Term Debt Issued	-	7,617
Total Debt Issued	6,615	15,126
Short-Term Debt Repaid	-5,850	-10,232
Long-Term Debt Repaid	-1,901	-1,983
Total Debt Repaid	-7,751	-12,215
Net Debt Issued (Repaid)	-1,136	2,911
Issuance of Common Stock	15,050	-
Repurchase of Common Stock	-370.13	-4.69
Other Financing Activities	13,538	2,907
Financing Cash Flow	27,082	5,813
Foreign Exchange Rate Adjustments	1.18	4.5
Net Cash Flow	17,861	-1,935
Free Cash Flow	2,796	-10,122
Free Cash Flow Margin	1.28%	-5.25%
Free Cash Flow Per Share	200.13	-2197.99
Cash Interest Paid	815.23	805.74
Cash Income Tax Paid	218.86	180.07
Levered Free Cash Flow	-22,611	-
Unlevered Free Cash Flow	-21,729	-
Change in Working Capital	-7,573	-8,245

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