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	78.48	219.66
Asset Writedown & Restructuring Costs	-	126.4
Loss (Gain) From Sale of Investments	22.76	58.67
Loss (Gain) on Equity Investments	-1.38	6.58
Stock-Based Compensation	173.13	152.97
Provision & Write-off of Bad Debts	41.26	-193.9
Other Operating Activities	970.78	3,526
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	-919.99	122.26
Operating Cash Flow	8,239	6,267
Operating Cash Flow Growth	31.46%	-
Capital Expenditures	-4,099	-11,601
Sale of Property, Plant & Equipment	117.74	32.25
Sale (Purchase) of Intangibles	-119.37	-112.37
Investment in Securities	99.37	388.64
Other Investing Activities	-29.98	120.37
Investing Cash Flow	-3,920	-11,114
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	-3	-0
Financing Cash Flow	13,541	2,907
Foreign Exchange Rate Adjustments	1.18	4.5
Miscellaneous Cash Flow Adjustments	0	-
Net Cash Flow	17,861	-1,935
Free Cash Flow	4,140	-5,334
Free Cash Flow Margin	3.78%	-5.53%
Free Cash Flow Per Share	585.40	-1011.64
Cash Interest Paid	815.23	805.74
Cash Income Tax Paid	218.86	180.07
Levered Free Cash Flow	-9,385	-
Unlevered Free Cash Flow	-8,502	-
Change in Working Capital	-2,524	-2,748

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