Sam-A Pharm. 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	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	12,940	22,080	21,374	11,912	3,392
Depreciation & Amortization	4,808	4,266	3,895	3,187	3,699
Loss (Gain) From Sale of Investments	-898.58	-404.35	-907.91	1,335	308.52
Loss (Gain) on Equity Investments	863.72	932.85	915.83	1,290	2,464
Provision & Write-off of Bad Debts	-150.79	26.23	-40.36	-	16.74
Other Operating Activities	-3,771	7.04	-1,149	2,284	1,485
Change in Accounts Receivable	-256.7	3,510	-1,090	-3,427	-2,638
Change in Inventory	-2,357	-1,447	-885.95	-2,975	2,666
Change in Accounts Payable	-1,652	827.33	-2,038	3,268	1,210
Change in Other Net Operating Assets	1,198	-4,551	686.51	2,730	339.61
Operating Cash Flow	10,723	25,247	20,760	19,604	12,943
Operating Cash Flow Growth	-57.53%	21.62%	5.90%	51.47%	37.57%
Capital Expenditures	-1,370	-6,512	-3,820	-239.25	-275.44
Sale of Property, Plant & Equipment	29.4	-	-	140.21	4.55
Sale (Purchase) of Intangibles	-358.53	109.09	263.64	1,100	1,050
Investment in Securities	-1,162	-15,160	-17,251	-24,423	-34,375
Other Investing Activities	302.41	151.75	-0	10,390	13,800
Investing Cash Flow	-2,559	-21,411	-20,807	-13,032	-19,796
Long-Term Debt Issued	-	5,000	5,000	-	-
Total Debt Issued	-	5,000	5,000	-	-
Long-Term Debt Repaid	-6,246	-3,945	-2,670	-3,855	-1,839
Net Debt Issued (Repaid)	-6,246	1,055	2,330	-3,855	-1,839
Dividends Paid	-4,883	-4,578	-2,441	-1,526	-1,831
Financing Cash Flow	-11,129	-3,522	-111.77	-5,381	-3,670
Foreign Exchange Rate Adjustments	-6.08	217.64	2.45	-	111.9
Miscellaneous Cash Flow Adjustments	-	-	-0	-0	0
Net Cash Flow	-2,970	531.73	-156.46	1,191	-10,411
Free Cash Flow	9,353	18,735	16,940	19,365	12,667
Free Cash Flow Growth	-50.08%	10.60%	-12.52%	52.88%	45.13%
Free Cash Flow Margin	12.02%	19.60%	17.43%	23.70%	23.17%
Free Cash Flow Per Share	1532.37	3069.99	2775.59	3172.89	2075.46
Cash Interest Paid	425.21	519.8	214.56	2.85	29.07
Cash Income Tax Paid	6,596	7,481	7,186	4,228	802.31
Levered Free Cash Flow	3,539	11,778	9,634	17,658	11,749
Unlevered Free Cash Flow	3,815	12,115	9,771	17,697	11,827
Change in Working Capital	-3,068	-1,660	-3,327	-403.53	1,577

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