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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	9,213	10,109	2,651	-12,545	12,447	13,707
Depreciation & Amortization	19,242	19,456	23,444	27,607	10,283	4,364
Loss (Gain) From Sale of Assets	-1,410	-4,037	-690.88	-86.59	-135.09	-
Asset Writedown & Restructuring Costs	6,088	6,088	6,981	1,523	1,648	3,503
Loss (Gain) From Sale of Investments	48.12	-98.32	-117.76	2.14	-58.9	-153.6
Loss (Gain) on Equity Investments	-1,092	-372.94	-1,162	2,820	9,035	2,083
Stock-Based Compensation	613.6	675.9	1,087	932.77	2,057	247.66
Provision & Write-off of Bad Debts	-21.08	-20.65	21.67	217.51	204.12	-27.64
Other Operating Activities	-7,047	-6,002	-12,316	-11,959	3,915	1,164
Change in Accounts Receivable	-2,033	-5,526	3,729	8,737	-2,463	-6,551
Change in Inventory	-11,864	-14,204	10,212	31,951	-36,992	-1,434
Change in Accounts Payable	-841.11	10,313	-4,671	-12,518	-3,010	1,859
Change in Unearned Revenue	454.06	122.5	462.57	295.22	100.95	-
Change in Income Taxes	-8.08	-15.29	-4.24	29.05	-158.43	-233.71
Change in Other Net Operating Assets	5,032	-1,760	-2,626	-4,594	715.42	-4,970
Operating Cash Flow	16,375	14,729	26,999	32,413	-2,411	13,560
Operating Cash Flow Growth	-30.76%	-45.45%	-16.70%	-	-	-38.17%
Capital Expenditures	-5,801	-7,273	-13,203	-9,728	-22,224	-285.25
Sale of Property, Plant & Equipment	5,431	9,965	694.63	5,057	179.18	-
Cash Acquisitions	-	-	-	-	3,285	-
Sale (Purchase) of Intangibles	-8,579	-7,978	-5,423	-4,334	-3,990	-4,304
Investment in Securities	12,797	60.56	-41,303	-5,671	6,757	-1,875
Other Investing Activities	1,245	1,273	795.65	42.23	-1,254	-1,769
Investing Cash Flow	5,420	-4,623	-58,752	-14,573	-17,186	-8,196
Short-Term Debt Issued	-	15,000	20,700	18,407	51,708	-
Long-Term Debt Issued	-	12,000	22,388	25,840	1,900	-
Total Debt Issued	27,000	27,000	43,088	44,247	53,608	-
Short-Term Debt Repaid	-	-34,629	-24,261	-12,722	-13,753	-21,760
Long-Term Debt Repaid	-	-12,463	-27,471	-23,536	-1,374	-812.77
Total Debt Repaid	-46,651	-47,092	-51,732	-36,259	-15,127	-22,573
Net Debt Issued (Repaid)	-19,651	-20,092	-8,644	7,988	38,481	-22,573
Issuance of Common Stock	576.96	-53.75	-665.27	-	3,499	168.46
Repurchase of Common Stock	-	-	-	-	-4,994	-
Dividends Paid	-2,475	-2,475	-1,650	-3,300	-3,972	-3,967
Other Financing Activities	-0	-0	29,384	-0	-0	784.58
Financing Cash Flow	-21,549	-22,620	18,425	4,688	33,013	-25,587
Foreign Exchange Rate Adjustments	392.68	-186.61	881.9	171.12	13.4	247.79
Net Cash Flow	638.64	-12,702	-12,446	22,700	13,429	-19,975
Free Cash Flow	10,574	7,456	13,797	22,685	-24,635	13,274
Free Cash Flow Growth	3.31%	-45.96%	-39.18%	-	-	-36.95%
Free Cash Flow Margin	4.32%	3.05%	5.94%	9.76%	-10.16%	7.92%
Free Cash Flow Per Share	640.55	451.89	832.78	1374.95	-1497.33	802.03
Cash Interest Paid	3,664	3,899	5,423	6,015	1,018	143.76
Cash Income Tax Paid	3,011	3,220	-299.56	3,026	2,726	2,037
Levered Free Cash Flow	-759.01	-5,321	13,254	19,834	-32,976	3,314
Unlevered Free Cash Flow	1,986	-2,394	17,189	24,210	-32,203	3,414
Change in Working Capital	-9,260	-11,070	7,103	23,901	-41,807	-11,329