ABOV Semiconductor 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	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	11,338	2,651	-12,545	12,447	13,707	14,041
Depreciation & Amortization	20,039	23,444	27,607	10,283	4,364	4,506
Loss (Gain) From Sale of Assets	-4,043	-690.88	-86.59	-135.09	-	-
Asset Writedown & Restructuring Costs	5,065	6,981	1,523	1,648	3,503	1,985
Loss (Gain) From Sale of Investments	-542.87	-117.76	2.14	-58.9	-153.6	575.79
Loss (Gain) on Equity Investments	-790.07	-1,162	2,820	9,035	2,083	579.11
Stock-Based Compensation	1,151	1,087	932.77	2,057	247.66	58.35
Provision & Write-off of Bad Debts	0.61	21.67	217.51	204.12	-27.64	30.28
Other Operating Activities	-7,655	-12,316	-11,959	3,915	1,164	2,152
Change in Accounts Receivable	-2,505	3,729	8,737	-2,463	-6,551	4,904
Change in Inventory	-3,894	10,212	31,951	-36,992	-1,434	2,856
Change in Accounts Payable	3,136	-4,671	-12,518	-3,010	1,859	-1,982
Change in Unearned Revenue	199.31	462.57	295.22	100.95	-	-
Change in Income Taxes	-19.76	-4.24	29.05	-158.43	-233.71	-103.45
Change in Other Net Operating Assets	-2,338	-2,626	-4,594	715.42	-4,970	-7,671
Operating Cash Flow	19,141	26,999	32,413	-2,411	13,560	21,931
Operating Cash Flow Growth	-46.06%	-16.70%	-	-	-38.17%	24.43%
Capital Expenditures	-8,842	-13,203	-9,728	-22,224	-285.25	-876.86
Sale of Property, Plant & Equipment	8,933	694.63	5,057	179.18	-	-
Cash Acquisitions	-	-	-	3,285	-	-
Sale (Purchase) of Intangibles	-7,655	-5,423	-4,334	-3,990	-4,304	-1,002
Investment in Securities	-15,800	-41,303	-5,671	6,757	-1,875	-25,742
Other Investing Activities	884.74	795.65	42.23	-1,254	-1,769	-1,062
Investing Cash Flow	-23,459	-58,752	-14,573	-17,186	-8,196	-28,497
Short-Term Debt Issued	-	20,700	18,407	51,708	-	24,466
Long-Term Debt Issued	-	22,388	25,840	1,900	-	-
Total Debt Issued	9,121	43,088	44,247	53,608	-	24,466
Short-Term Debt Repaid	-	-24,261	-12,722	-13,753	-21,760	-
Long-Term Debt Repaid	-	-27,471	-23,536	-1,374	-812.77	-790.65
Total Debt Repaid	-28,954	-51,732	-36,259	-15,127	-22,573	-790.65
Net Debt Issued (Repaid)	-19,833	-8,644	7,988	38,481	-22,573	23,675
Issuance of Common Stock	-	-665.27	-	3,499	168.46	382.82
Repurchase of Common Stock	-665.27	-	-	-4,994	-	-172.74
Dividends Paid	-2,475	-1,650	-3,300	-3,972	-3,967	-3,291
Other Financing Activities	606.13	29,384	-0	-0	784.58	1,188
Financing Cash Flow	-22,367	18,425	4,688	33,013	-25,587	21,783
Foreign Exchange Rate Adjustments	920.96	881.9	171.12	13.4	247.79	-365.42
Miscellaneous Cash Flow Adjustments	-0	-	-	-	-	-
Net Cash Flow	-25,763	-12,446	22,700	13,429	-19,975	14,852
Free Cash Flow	10,300	13,797	22,685	-24,635	13,274	21,054
Free Cash Flow Growth	-57.86%	-39.18%	-	-	-36.95%	23.62%
Free Cash Flow Margin	4.42%	5.94%	9.76%	-10.16%	7.92%	14.60%
Free Cash Flow Per Share	623.27	835.37	1374.95	-1497.33	802.03	1274.97
Cash Interest Paid	4,006	5,423	6,015	1,018	143.76	284.78
Cash Income Tax Paid	2,880	-299.56	3,026	2,726	2,037	111.97
Levered Free Cash Flow	-4,253	13,254	19,834	-32,976	3,314	19,672
Unlevered Free Cash Flow	-1,150	17,189	24,210	-32,203	3,414	19,865
Change in Working Capital	-5,422	7,103	23,901	-41,807	-11,329	-1,996

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.