KOYJ Co., Ltd. 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	-11,044	-2,653	-4,436	-8,979	-13,362
Depreciation & Amortization	1,239	1,249	1,267	1,594	2,095
Loss (Gain) From Sale of Assets	-281.33	-622.56	-154.46	-129.33	-5.99
Asset Writedown & Restructuring Costs	2,939	56.82	135.66	714.41	3,430
Loss (Gain) From Sale of Investments	-	-64.72	-19.55	-40.83	661.31
Provision & Write-off of Bad Debts	6.52	13.51	-	-	80.55
Other Operating Activities	1,057	-76.14	513.61	1,433	819.63
Change in Accounts Receivable	-1,562	-1,557	547.17	-93.74	1,523
Change in Inventory	315.56	-657.55	970.94	-553.68	1,252
Change in Accounts Payable	102.2	677.66	260.29	-396.06	-1,516
Change in Other Net Operating Assets	9.36	-306.9	38.02	-90.44	-1,246
Operating Cash Flow	-7,219	-3,940	-877.35	-6,542	-6,267
Capital Expenditures	-101.76	-534.32	-3,483	-702.71	-674.68
Sale of Property, Plant & Equipment	351	3,331	202.79	305.66	7.72
Sale (Purchase) of Intangibles	-1.01	-	-	-109.1	-129.8
Investment in Securities	20.12	271.33	565.09	-280.93	4.04
Investing Cash Flow	268.35	3,068	-2,715	-787.09	-792.72
Short-Term Debt Issued	-	5,000	7,000	2,228	-
Long-Term Debt Issued	3,900	-	-	-	997.19
Total Debt Issued	3,900	5,000	7,000	2,228	997.19
Short-Term Debt Repaid	-	-5,150	-3,363	-2,715	-623.59
Long-Term Debt Repaid	-235.14	-3,549	-6,829	-334.1	-482.91
Total Debt Repaid	-235.14	-8,699	-10,192	-3,049	-1,106
Net Debt Issued (Repaid)	3,665	-3,699	-3,192	-820.93	-109.31
Issuance of Common Stock	-	-	-	23,905	1,000
Other Financing Activities	-25.23	-	-0	-441.83	-23.83
Financing Cash Flow	3,640	-3,699	-3,192	22,642	866.87
Foreign Exchange Rate Adjustments	-76.96	31.2	8.31	-13.95	29.5
Net Cash Flow	-3,388	-4,539	-6,776	15,300	-6,164
Free Cash Flow	-7,320	-4,474	-4,360	-7,244	-6,942
Free Cash Flow Margin	-57.87%	-21.58%	-26.60%	-74.66%	-42.89%
Free Cash Flow Per Share	-2413.98	-1475.86	-1435.82	-3980.93	-4524.48
Cash Interest Paid	670.99	737.33	799.89	609.27	523.56
Cash Income Tax Paid	-35.03	-10.63	45.55	8.85	7.81
Levered Free Cash Flow	-3,795	-3,874	-3,981	-3,738	-4,026
Unlevered Free Cash Flow	-3,441	-3,471	-3,550	-3,418	-3,721
Change in Working Capital	-1,134	-1,844	1,816	-1,134	13.28

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