WISEnut Cash Flow Statement

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	3,352	3,051	4,267	-5,902
Depreciation & Amortization	679.88	587.87	435.26	436.33
Loss (Gain) From Sale of Assets	-4.94	-14.91	-	-
Loss (Gain) From Sale of Investments	17.69	-12.49	-7.55	-0.16
Loss (Gain) on Equity Investments	-	-	-	9,533
Stock-Based Compensation	141.27	143.52	82.17	122.11
Provision & Write-off of Bad Debts	-4.06	-10.85	-16.24	-48
Other Operating Activities	1,478	1,596	1,655	1,388
Change in Accounts Receivable	-372.32	653.8	174.6	-131.16
Change in Accounts Payable	-276.8	-106.33	106.65	-291.47
Change in Income Taxes	-	-	-	-6.22
Change in Other Net Operating Assets	-527.09	-1,216	-687.03	783.65
Operating Cash Flow	4,484	4,671	6,010	5,884
Operating Cash Flow Growth	15.77%	-22.28%	2.15%	-
Capital Expenditures	-1,255	-1,257	-193.54	-163.4
Sale of Property, Plant & Equipment	24.09	29.65	-	-
Sale (Purchase) of Intangibles	-27.87	-152.34	-13.75	-47.03
Investment in Securities	-6,270	-2,979	-7,000	-9,881
Other Investing Activities	0	0	-	144.43
Investing Cash Flow	-7,852	-4,350	-7,197	-9,930
Long-Term Debt Repaid	-	-227.88	-138.34	-145.56
Net Debt Issued (Repaid)	-247.38	-227.88	-138.34	-145.56
Issuance of Common Stock	15,248	276.91	1,281	165.69
Dividends Paid	-861.84	-857.45	-698.29	-993.11
Other Financing Activities	-	-	7.5	-
Financing Cash Flow	14,139	-808.42	452.03	-972.98
Foreign Exchange Rate Adjustments	38.54	51.75	-1.1	5.48
Net Cash Flow	10,810	-435.32	-736.14	-5,014
Free Cash Flow	3,229	3,414	5,817	5,721
Free Cash Flow Growth	2.17%	-41.31%	1.68%	-
Free Cash Flow Margin	9.32%	9.78%	16.54%	16.60%
Free Cash Flow Per Share	256.36	280.77	484.94	492.25
Cash Interest Paid	10.54	11.17	7.58	-
Cash Income Tax Paid	199.67	436.51	397.04	40.3
Levered Free Cash Flow	848.85	947.79	3,124	-
Unlevered Free Cash Flow	848.85	947.79	3,124	-
Change in Working Capital	-1,176	-668.59	-405.78	354.8

Source: S&P Global Market Intelligence. Standard template. Financial Sources.