ISU Abxis 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	-10,678	14,718	3,611	-7,247	829.93
Depreciation & Amortization	4,636	4,641	5,081	5,432	4,827
Other Amortization	-	-	-	-	0.39
Loss (Gain) From Sale of Assets	-1.51	-304.34	-23.89	-	-
Asset Writedown & Restructuring Costs	952.57	2,863	-	-	-
Loss (Gain) From Sale of Investments	172.81	-79.84	132.58	84.73	-
Loss (Gain) on Equity Investments	448.27	-	-	-	-
Provision & Write-off of Bad Debts	-	-	-291.42	1,311	-
Other Operating Activities	17,590	-739.23	3,640	-9,518	-8,773
Change in Accounts Receivable	6,563	-2,892	-5,858	-3,873	-2,803
Change in Inventory	-5,921	-13,271	-12,167	12,142	1,057
Change in Accounts Payable	-865.61	-1,986	3,086	642.99	-63.87
Change in Income Taxes	-	-	-	-	60.57
Change in Other Net Operating Assets	-1,857	-409.5	98.47	623.46	-972.57
Operating Cash Flow	11,038	2,539	-2,691	-401.66	-5,838
Operating Cash Flow Growth	334.76%	-	-	-	-
Capital Expenditures	-4,324	-5,339	-2,709	-2,305	-840.18
Sale of Property, Plant & Equipment	-	-	22.5	-	-
Sale (Purchase) of Intangibles	-6,804	-6,090	-7,742	-7,860	-918.89
Investment in Securities	-2,059	18,169	29,804	18,371	-69,679
Other Investing Activities	292.25	-4.49	-147.58	-101.84	-284.4
Investing Cash Flow	-12,841	6,739	19,327	8,106	-70,583
Long-Term Debt Issued	-	-	49,364	-	80,000
Long-Term Debt Repaid	-720.49	-81,073	-796.23	-775.1	-646.2
Total Debt Repaid	-720.49	-81,073	-796.23	-775.1	-646.2
Net Debt Issued (Repaid)	-720.49	-81,073	48,567	-775.1	79,354
Issuance of Common Stock	-	-	9,991	-	-
Other Financing Activities	-	-	-0	-	-27.55
Financing Cash Flow	-720.49	-81,073	58,558	-775.1	79,326
Foreign Exchange Rate Adjustments	219.48	409.86	40.8	-181.76	-21.78
Miscellaneous Cash Flow Adjustments	0	0	-	-0	-
Net Cash Flow	-2,303	-71,385	75,235	6,748	2,883
Free Cash Flow	6,714	-2,800	-5,400	-2,707	-6,678
Free Cash Flow Margin	11.85%	-4.65%	-9.94%	-6.58%	-23.83%
Free Cash Flow Per Share	-	-64.98	-161.40	-81.58	-207.53
Cash Interest Paid	1,150	1,412	49.75	-	4,004
Cash Income Tax Paid	-103.15	95.48	186.46	66.37	-
Levered Free Cash Flow	-3,322	-42,115	-31,919	20,210	-5,532
Unlevered Free Cash Flow	1,147	-36,732	-25,741	24,846	-3,029
Change in Working Capital	-2,081	-18,559	-14,841	9,536	-2,722

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