SFA Semicon 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	-19,048	21,335	-12,914	42,898	52,803
Depreciation & Amortization	39,089	45,447	45,566	45,254	44,285
Loss (Gain) From Sale of Assets	-821.72	-9,338	100.25	15.33	97.61
Asset Writedown & Restructuring Costs	9.86	87.98	-	38.42	60.47
Loss (Gain) From Sale of Investments	-1,911	-2,143	-1,267	9.99	-402.75
Stock-Based Compensation	47.75	-	98.8	2.69	227.58
Provision & Write-off of Bad Debts	-	-	5.31	1.07	66.15
Other Operating Activities	8,012	-5,058	-453.94	23,515	14,916
Change in Accounts Receivable	-8,319	19,785	30,177	29,587	-6,862
Change in Inventory	-8,324	12,354	15,450	-1,771	-8,713
Change in Accounts Payable	3,341	-20,080	-27,053	-36,901	1,194
Change in Other Net Operating Assets	-6,618	-9,308	-13,693	-7,742	3,881
Operating Cash Flow	5,456	53,080	36,016	94,908	101,554
Operating Cash Flow Growth	-89.72%	47.38%	-62.05%	-6.54%	21.85%
Capital Expenditures	-21,686	-36,515	-26,842	-53,766	-24,209
Sale of Property, Plant & Equipment	4,388	483.14	256.81	619.41	2,755
Sale (Purchase) of Intangibles	-343.67	145.4	-358.34	-1,444	-468.36
Investment in Securities	-38,150	2,160	98,068	-51,580	-32,438
Other Investing Activities	42,047	16,814	-40,005	0	-1,651
Investing Cash Flow	-13,745	-16,912	31,120	-106,170	-56,012
Long-Term Debt Issued	-	-	921.1	13,662	21,434
Long-Term Debt Repaid	-64,003	-9,572	-28,193	-27,949	-56,549
Net Debt Issued (Repaid)	-64,003	-9,572	-27,272	-14,287	-35,114
Dividends Paid	-	-	-440	-493.61	-
Other Financing Activities	-173.39	-11,192	-3,267	-1,163	-242.26
Financing Cash Flow	-64,177	-20,764	-30,979	-15,943	-35,357
Foreign Exchange Rate Adjustments	-369.95	1,298	171.7	784.91	2,095
Miscellaneous Cash Flow Adjustments	-0	-	0	0	-
Net Cash Flow	-72,836	16,702	36,328	-26,420	12,281
Free Cash Flow	-16,230	16,565	9,174	41,142	77,345
Free Cash Flow Growth	-	80.56%	-77.70%	-46.81%	33.09%
Free Cash Flow Margin	-4.42%	4.14%	2.20%	5.88%	12.06%
Free Cash Flow Per Share	-98.83	100.94	55.95	250.92	471.71
Cash Interest Paid	1,226	1,773	2,340	2,688	3,516
Cash Income Tax Paid	-1,373	-5,284	6,816	6,173	2,648
Levered Free Cash Flow	31,621	-26,008	13,653	15,164	52,991
Unlevered Free Cash Flow	33,765	-23,527	16,279	18,066	56,133
Change in Working Capital	-19,921	2,751	4,881	-16,827	-10,499

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