JYP Entertainment 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	160,562	97,759	105,467	67,484	67,461
Depreciation & Amortization	21,249	14,664	11,055	6,045	4,691
Loss (Gain) From Sale of Assets	-91.69	-23.94	74.06	618.73	24.3
Asset Writedown & Restructuring Costs	-	-	4,719	-	2,172
Loss (Gain) From Sale of Investments	4,705	316.88	12,031	2,722	-14,268
Loss (Gain) on Equity Investments	-74,848	-2,510	-3,825	-695.39	-14,685
Stock-Based Compensation	-	-	247.8	315.15	67.35
Provision & Write-off of Bad Debts	350.91	40.99	-5.76	-751.86	904.6
Other Operating Activities	20,674	-13,534	6,021	6,701	7,187
Change in Accounts Receivable	-6,158	-39,206	17,572	-24,226	-28,807
Change in Inventory	-9,400	2,723	-21,885	-919.32	-985.02
Change in Accounts Payable	-21,949	35,799	3,653	18,480	3,534
Change in Other Net Operating Assets	29,239	-6,735	16,116	11,875	18,537
Operating Cash Flow	124,333	89,293	151,239	87,648	45,833
Operating Cash Flow Growth	39.24%	-40.96%	72.55%	91.24%	107.76%
Capital Expenditures	-6,245	-87,317	-12,298	-1,324	-442.87
Sale of Property, Plant & Equipment	17.19	69.77	1.08	21.74	3.99
Cash Acquisitions	-	-	-5,016	-	-
Sale (Purchase) of Intangibles	-16,251	-24,105	-700.67	-13,478	-611.8
Investment in Securities	25,352	11,595	-42,693	31,858	-24,579
Other Investing Activities	-	-0	2.37	-	-
Investing Cash Flow	2,874	-99,758	-60,705	17,078	-25,630
Long-Term Debt Issued	-	1,566	1,872	1,505	860
Long-Term Debt Repaid	-4,783	-5,144	-3,416	-2,087	-2,224
Net Debt Issued (Repaid)	-4,783	-3,578	-1,544	-582.88	-1,364
Issuance of Common Stock	-	629.21	655.33	-	-
Dividends Paid	-17,693	-19,010	-12,213	-12,213	-5,097
Other Financing Activities	-0	-	-	-	-
Financing Cash Flow	-22,476	-21,958	-13,102	-12,796	-6,461
Foreign Exchange Rate Adjustments	-872.18	5,846	110.14	-1,421	854.67
Miscellaneous Cash Flow Adjustments	-	-	-	-	-0
Net Cash Flow	103,859	-26,576	77,542	90,509	14,596
Free Cash Flow	118,088	1,976	138,941	86,325	45,390
Free Cash Flow Growth	5874.63%	-98.58%	60.95%	90.19%	146.64%
Free Cash Flow Margin	14.37%	0.33%	24.53%	24.96%	23.41%
Free Cash Flow Per Share	3564.06	59.65	4194.33	2606.50	1370.82
Cash Interest Paid	387.92	472.11	237.22	90.53	-
Cash Income Tax Paid	46,770	55,204	43,739	20,715	11,076
Levered Free Cash Flow	112,902	-36,043	126,658	69,473	35,962
Unlevered Free Cash Flow	113,009	-35,917	126,824	69,529	35,986
Change in Working Capital	-8,268	-7,419	15,456	5,209	-7,721

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