Bio Solution Co.,Ltd. (KOSDAQ: 086820)

Bio Solution Co.,Ltd. Cash Flow Statement

Financials in millions KRW. Fiscal year is January - December.

Fiscal Year	TTM	FY 2020	FY 2019
Period Ending	Mar 31, 2021	Dec 31, 2020	Dec 31, 2019
Net Income	-1,283	-1,800	-697.54
Depreciation & Amortization	1,833	1,800	1,536
Loss (Gain) From Sale of Investments	-65.77	-103.52	-347.5
Stock-Based Compensation	39.47	29.77	-
Provision & Write-off of Bad Debts	-7.77	-6.99	-41.85
Other Operating Activities	287.63	404.27	206.46
Change in Accounts Receivable	169.89	696.67	-633.85
Change in Inventory	-364.05	-907.88	151.05
Change in Accounts Payable	-86.26	96.44	-127.37
Change in Other Net Operating Assets	-1,431	-1,896	-2,652
Operating Cash Flow	-912.77	-1,686	-2,606
Capital Expenditures	-747.23	-1,391	-2,179
Sale (Purchase) of Intangibles	-1,020	-1,114	-298.84
Investment in Securities	5,462	6,262	3,453
Other Investing Activities	7.3	-0.18	-179.02
Investing Cash Flow	3,703	3,756	795.88
Long-Term Debt Repaid	-	-792.65	-667.56
Net Debt Issued (Repaid)	-985.92	-792.65	-667.56
Issuance of Common Stock	508.5	508.5	1,211
Other Financing Activities	-191.72	112.14	-1.2
Financing Cash Flow	-669.14	-172.02	541.74
Foreign Exchange Rate Adjustments	-3.38	-15.13	4.03
Miscellaneous Cash Flow Adjustments	0	0	-
Net Cash Flow	2,117	1,883	-1,264
Free Cash Flow	-1,660	-3,077	-4,785
Free Cash Flow Margin	-20.06%	-39.73%	-53.87%
Free Cash Flow Per Share	-208.22	-386.38	-608.62
Cash Interest Paid	52.97	37.51	50.16
Cash Income Tax Paid	151.94	120.85	112.78
Levered Free Cash Flow	-	-3,942	-
Unlevered Free Cash Flow	-	-3,917	-
Change in Net Working Capital	-	1,131	-

Source: S&P Capital IQ. Standard template. Financial Sources.