ISTE Co., Ltd. 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	1,358	558	-129.46	-5,737
Depreciation & Amortization	1,003	1,057	1,435	1,692
Loss (Gain) From Sale of Assets	-8.82	-5.94	0.21	0.9
Loss (Gain) From Sale of Investments	-1.04	6.41	427.18	126.7
Stock-Based Compensation	943.08	1,232	1,105	202.87
Provision & Write-off of Bad Debts	159.78	-202.67	-510.44	344.05
Other Operating Activities	-229.98	320.49	-3,157	5,834
Change in Accounts Receivable	-2,265	-917.69	-523.06	2,942
Change in Inventory	5,256	-1,660	-3,211	-734.47
Change in Accounts Payable	1,601	4,991	1,837	-294.04
Change in Other Net Operating Assets	-8,908	-9,726	-1,953	2,276
Operating Cash Flow	-1,093	-4,346	-4,680	6,652
Capital Expenditures	-8,625	-5,169	-2,206	-847.07
Sale of Property, Plant & Equipment	29.82	26.64	0.26	70
Sale (Purchase) of Intangibles	-	-	-3.58	-7.39
Investment in Securities	-33.72	-33.72	-377.09	-153.62
Other Investing Activities	954.7	844.34	274.84	59.75
Investing Cash Flow	-6,133	-4,331	-2,276	-1,136
Short-Term Debt Issued	-	6,499	9,454	5,228
Long-Term Debt Issued	-	1,200	4,661	82.49
Total Debt Issued	3,209	7,699	14,115	5,310
Short-Term Debt Repaid	-	-3,412	-3,220	-6,679
Long-Term Debt Repaid	-	-3,282	-3,848	-1,499
Total Debt Repaid	-7,756	-6,694	-7,068	-8,178
Net Debt Issued (Repaid)	-4,547	1,004	7,048	-2,868
Issuance of Common Stock	15,829	1,855	3,000	749
Dividends Paid	-0.95	-0.95	-101.54	-100
Other Financing Activities	1	-0	-117	102
Financing Cash Flow	11,282	2,859	9,829	-2,117
Foreign Exchange Rate Adjustments	20.16	13.98	-3.16	-12.55
Miscellaneous Cash Flow Adjustments	0	0	-0	-0
Net Cash Flow	4,076	-5,805	2,870	3,386
Free Cash Flow	-9,718	-9,515	-6,885	5,805
Free Cash Flow Margin	-20.86%	-23.16%	-25.32%	15.52%
Free Cash Flow Per Share	-1193.03	-1253.04	-1292.44	2223.83
Cash Interest Paid	1,057	1,049	993.3	621.52
Cash Income Tax Paid	-	-91.55	126.61	860.16
Levered Free Cash Flow	-	-11,405	-6,518	-
Unlevered Free Cash Flow	-	-10,711	-5,776	-
Change in Net Working Capital	-	7,646	5,173	-

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