SM Life Design Group 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	5,497	4,870	4,738	2,488	1,784
Depreciation & Amortization	1,250	482.26	947.06	1,014	1,202
Loss (Gain) From Sale of Assets	-389.44	-	-1,690	303.31	5.53
Asset Writedown & Restructuring Costs	-	304.08	-	-5.98	1,176
Loss (Gain) From Sale of Investments	-	-	-	-	-7.73
Provision & Write-off of Bad Debts	-	-4.21	8.08	-80.51	101.86
Other Operating Activities	1,496	210.19	1,501	411.46	-2,131
Change in Accounts Receivable	-222.24	-425.87	6,485	-5,058	-1,633
Change in Inventory	469.97	266.01	598.39	339.44	-578
Change in Accounts Payable	46.54	269.63	-5,384	3,890	1,679
Change in Unearned Revenue	-	-	-	-37.93	-
Change in Income Taxes	-33.57	-	-57.57	-	-
Change in Other Net Operating Assets	-1,354	1,350	525.47	-253.93	2,399
Operating Cash Flow	6,759	7,323	7,672	3,010	3,998
Operating Cash Flow Growth	-7.70%	-4.55%	154.89%	-24.72%	-
Capital Expenditures	-3,241	-16,072	-2,756	-12,717	-992.46
Sale of Property, Plant & Equipment	600.85	-	10.23	3.19	3.15
Divestitures	-	-	652.13	-	-
Sale (Purchase) of Intangibles	-72.5	-	-460.16	119.74	-6.09
Investment in Securities	-2,933	7,310	-7,016	10,428	962.88
Other Investing Activities	28.41	2.5	56.68	148.48	-63.47
Investing Cash Flow	-5,618	-8,760	-9,513	-2,018	-95.99
Short-Term Debt Issued	-	-	-	800	240
Total Debt Issued	-	-	-	800	240
Short-Term Debt Repaid	-350	-	-	-10	-780.88
Long-Term Debt Repaid	-86.03	-51.26	-279.55	-290.55	-360.56
Total Debt Repaid	-436.03	-51.26	-279.55	-300.55	-1,141
Net Debt Issued (Repaid)	-436.03	-51.26	-279.55	499.45	-901.44
Issuance of Common Stock	-	-	-	1,074	536.82
Other Financing Activities	-30	100	-100	-0	-0
Financing Cash Flow	-466.03	48.74	-379.55	1,573	-364.62
Miscellaneous Cash Flow Adjustments	-0	0	0	-	-0
Net Cash Flow	675.67	-1,388	-2,221	2,565	3,538
Free Cash Flow	3,518	-8,749	4,916	-9,707	3,006
Free Cash Flow Margin	6.60%	-19.54%	10.39%	-23.83%	6.65%
Free Cash Flow Per Share	76.16	-190.42	106.80	-212.42	65.82
Cash Interest Paid	148.85	11.64	90.25	153.52	126.51
Cash Income Tax Paid	79.52	48.24	155.11	280.45	-9.81
Levered Free Cash Flow	1,537	-10,396	1,464	-10,033	2,440
Unlevered Free Cash Flow	1,568	-10,365	1,495	-10,003	2,495
Change in Working Capital	-1,094	1,460	2,168	-1,120	1,867

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