Cell Biotech 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	10,125	15,127	6,304	8,281	10,383
Depreciation & Amortization	3,614	3,872	3,904	3,638	3,789
Loss (Gain) From Sale of Assets	108.08	-10.14	82.45	0.91	-29.05
Loss (Gain) From Sale of Investments	-868.86	-575.56	211.19	-	-111.68
Provision & Write-off of Bad Debts	8.95	1.44	-0.1	-0.39	-0.44
Other Operating Activities	-1,336	167.48	-215.9	154.35	441.37
Change in Accounts Receivable	-140.62	817.31	51.01	39.38	144.48
Change in Inventory	-412.51	-81.6	-19.33	-506.84	-79.79
Change in Accounts Payable	-504.21	38.76	-875.33	96.3	271.08
Change in Unearned Revenue	5.7	0.54	-3.86	-19.54	8.92
Change in Income Taxes	-	-	-643.39	-	-
Change in Other Net Operating Assets	509.17	-90.03	-979.12	1,131	74.98
Operating Cash Flow	11,109	19,267	7,815	12,814	14,892
Operating Cash Flow Growth	-42.34%	146.53%	-39.01%	-13.96%	55.71%
Capital Expenditures	-3,105	-1,129	-1,552	-2,368	-848.59
Sale of Property, Plant & Equipment	63.48	79.5	0	1.7	16.77
Sale (Purchase) of Intangibles	2.14	-113.83	-123.92	-304.2	25.86
Sale (Purchase) of Real Estate	-	-	-	-	14.92
Investment in Securities	7,562	-17,685	-3,062	-4,138	-10,499
Other Investing Activities	32.73	213.05	12.17	38.62	2.6
Investing Cash Flow	4,590	-18,737	-4,745	-6,669	-11,132
Long-Term Debt Repaid	-612.73	-661.5	-641.07	-636.49	-676.15
Net Debt Issued (Repaid)	-612.73	-661.5	-641.07	-636.49	-676.15
Repurchase of Common Stock	-	-	-	-3,719	-
Dividends Paid	-3,080	-3,080	-3,080	-3,182	-3,182
Financing Cash Flow	-3,692	-3,741	-3,721	-7,538	-3,858
Foreign Exchange Rate Adjustments	375.56	83.65	76.91	-9.33	357.88
Miscellaneous Cash Flow Adjustments	0	-	0	-0	-
Net Cash Flow	12,382	-3,128	-573.48	-1,402	260.35
Free Cash Flow	8,004	18,138	6,264	10,445	14,044
Free Cash Flow Growth	-55.87%	189.57%	-40.03%	-25.62%	116.55%
Free Cash Flow Margin	15.07%	36.34%	11.65%	20.67%	29.96%
Free Cash Flow Per Share	1169.23	2649.95	915.24	1515.03	1985.94
Cash Interest Paid	32.59	60.88	61.95	37.49	42.48
Cash Income Tax Paid	2,423	-1,539	1,355	1,371	-136.75
Levered Free Cash Flow	3,780	9,753	-335.57	5,547	9,207
Unlevered Free Cash Flow	3,800	9,791	-296.85	5,571	9,233
Change in Working Capital	-542.47	684.99	-2,470	740.73	419.67

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.