Fine Circuit 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	Mar '25 Mar 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	798.14	4,531	4,517	3,587
Depreciation & Amortization	3,256	3,195	2,347	891.77
Loss (Gain) From Sale of Assets	-83.55	-87.96	13	-87.05
Asset Writedown & Restructuring Costs	-8.33	-8.33	-0.91	-
Loss (Gain) From Sale of Investments	-362.1	-572.56	-24.41	-485.91
Stock-Based Compensation	-	-	-	310.49
Provision & Write-off of Bad Debts	-39.56	145.59	111.92	232.74
Other Operating Activities	1,396	-228.01	2,692	175.94
Change in Accounts Receivable	871.8	-1,667	416.26	649.79
Change in Inventory	-3,125	-3,355	950.45	-435.91
Change in Accounts Payable	-2,473	505.54	-318.01	8.49
Change in Other Net Operating Assets	1,927	-1,311	1,171	2,292
Operating Cash Flow	2,120	1,147	11,874	7,140
Operating Cash Flow Growth	-73.63%	-90.34%	66.31%	-
Capital Expenditures	-1,531	-1,977	-3,863	-3,202
Sale of Property, Plant & Equipment	20.09	14.55	174.05	166.96
Cash Acquisitions	-201.02	-217.73	3,471	-
Divestitures	-	-	60	-
Sale (Purchase) of Intangibles	-72	-72	-3.79	-
Investment in Securities	21,222	12,192	-35,661	5,050
Other Investing Activities	209	262	-0	-
Investing Cash Flow	20,464	10,004	-36,162	1,953
Long-Term Debt Issued	-	31,909	44,678	12,020
Long-Term Debt Repaid	-	-33,320	-20,186	-15,684
Net Debt Issued (Repaid)	-9,269	-1,411	24,491	-3,664
Repurchase of Common Stock	-	-	-21.05	-
Dividends Paid	-4,736	-4,736	-4,900	-400
Other Financing Activities	-2,099	-2,099	-2,525	-
Financing Cash Flow	-16,104	-8,245	17,045	-4,064
Foreign Exchange Rate Adjustments	-4.65	11.29	-20.26	-37.49
Miscellaneous Cash Flow Adjustments	-	-	-	-0
Net Cash Flow	6,475	2,917	-7,262	4,992
Free Cash Flow	588.66	-829.79	8,012	3,937
Free Cash Flow Growth	-83.66%	-	103.48%	-
Free Cash Flow Margin	0.65%	-0.97%	11.57%	6.12%
Free Cash Flow Per Share	49.73	-70.09	635.95	393.75
Cash Interest Paid	1,201	1,084	837.11	181.34
Cash Income Tax Paid	3,049	1,577	523.02	1,215
Levered Free Cash Flow	-1,757	-2,073	2,613	-
Unlevered Free Cash Flow	-276.21	-701.7	3,665	-
Change in Net Working Capital	4,407	4,669	-2,507	-

Updated Nov 21, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.