A-Tech Solution 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	461.41	612.22	1,593	4,704	5,470
Depreciation & Amortization	10,494	9,941	9,418	9,230	8,417
Loss (Gain) From Sale of Assets	-704.12	-325.6	-812.36	-407.25	-157.37
Asset Writedown & Restructuring Costs	-	-	-279.63	-	-
Loss (Gain) From Sale of Investments	-49.47	-	-	505.91	-
Provision & Write-off of Bad Debts	-284.64	-575.75	-261.59	396.66	138.51
Other Operating Activities	5,514	2,424	2,649	3,844	3,760
Change in Accounts Receivable	-16,200	5,762	-4,851	-11,769	1,110
Change in Inventory	-19,477	-15,381	-13,435	-23,704	-9,741
Change in Accounts Payable	16,629	-8,436	7,899	7,066	2,546
Change in Other Net Operating Assets	2,470	6,524	-6,295	5,557	1,087
Operating Cash Flow	-1,146	544.89	-4,376	-4,576	12,630
Operating Cash Flow Growth	-	-	-	-	-19.35%
Capital Expenditures	-6,036	-8,648	-4,073	-17,774	-18,768
Sale of Property, Plant & Equipment	1,827	3,280	38.88	2,342	1,552
Sale (Purchase) of Intangibles	-163.68	-272.47	-173.51	-1,038	-144.04
Investment in Securities	-53.81	32.75	-85.23	-65.04	-53.49
Other Investing Activities	221.5	997.34	360.21	-948.94	-330.24
Investing Cash Flow	-7,232	-4,580	-4,242	-17,484	-18,766
Short-Term Debt Issued	17,064	26,177	42,309	65,919	37,570
Long-Term Debt Issued	-	-	7,435	2,550	1,566
Total Debt Issued	17,064	26,177	49,744	68,469	39,136
Short-Term Debt Repaid	-3,000	-14,030	-29,914	-47,120	-33,350
Long-Term Debt Repaid	-4,528	-4,599	-4,620	-371.96	-582.53
Total Debt Repaid	-7,528	-18,630	-34,534	-47,492	-33,933
Net Debt Issued (Repaid)	9,536	7,547	15,210	20,977	5,204
Issuance of Common Stock	-	-	2,306	-	-
Other Financing Activities	-	-	-0	-985.91	-714.21
Financing Cash Flow	9,536	7,547	17,516	19,991	4,490
Foreign Exchange Rate Adjustments	87.59	-4,614	-2,765	1,736	1,826
Miscellaneous Cash Flow Adjustments	-	-	-	0	0
Net Cash Flow	1,246	-1,102	6,133	-332.74	179.62
Free Cash Flow	-7,182	-8,103	-8,449	-22,351	-6,138
Free Cash Flow Margin	-2.35%	-2.80%	-3.15%	-8.96%	-2.36%
Free Cash Flow Per Share	-715.99	-807.38	-848.36	-2274.24	-624.60
Cash Interest Paid	2,371	4,645	4,224	2,233	1,154
Cash Income Tax Paid	329.32	751.29	44.33	2,186	645.06
Levered Free Cash Flow	-8,633	-9,297	-7,618	-27,835	-8,245
Unlevered Free Cash Flow	-5,670	-6,177	-4,975	-26,433	-7,523
Change in Working Capital	-16,577	-11,531	-16,682	-22,849	-4,998

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