CLASSYS 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	2015 - 2019
Period Ending	Jun '25 Jun 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	2015 - 2019
Net Income	101,492	97,875	74,225	75,379	43,805	38,165	Upgrade
Depreciation & Amortization	12,070	7,218	4,278	3,900	2,523	2,083	Upgrade
Loss (Gain) From Sale of Assets	336.28	98.23	32.52	-30,287	24.58	0.04	Upgrade
Loss (Gain) From Sale of Investments	-2,455	-3,060	-1,126	-149.85	-164.76	-40.19	Upgrade
Loss (Gain) on Equity Investments	13,023	12,755	-	-	-	-	Upgrade
Stock-Based Compensation	2,706	1,949	1,529	-	-	-	Upgrade
Provision & Write-off of Bad Debts	1,618	36.43	449.69	19.73	-101.2	198.53	Upgrade
Other Operating Activities	9,659	852.52	-6,253	12,316	-105.94	-534.47	Upgrade
Change in Accounts Receivable	-16,083	-13,000	-11,892	-4,927	1,433	-739.33	Upgrade
Change in Inventory	1,570	2,853	2,104	-7,786	-7,094	-1,703	Upgrade
Change in Accounts Payable	-1,337	919.9	144.36	-557.45	470.57	37.76	Upgrade
Change in Other Net Operating Assets	-16,553	-5,697	1,141	6,849	-4,423	657.93	Upgrade
Operating Cash Flow	106,046	102,800	64,632	54,755	36,367	38,125	Upgrade
Operating Cash Flow Growth	25.45%	59.05%	18.04%	50.56%	-4.61%	-2.33%	Upgrade
Capital Expenditures	-10,591	-4,075	-4,474	-71,241	-90,907	-791.89	Upgrade
Sale of Property, Plant & Equipment	26.05	67.48	120.78	60,028	61.55	-	Upgrade
Cash Acquisitions	5,088	5,088	-	-	-	-	Upgrade
Sale (Purchase) of Intangibles	-5,885	-6,709	-1,638	-517.33	-409.69	-191.36	Upgrade
Investment in Securities	12,020	-36,161	-34,764	-80,336	-1,741	8,004	Upgrade
Other Investing Activities	-7,383	-1,459	-7,402	71.38	29.66	-365	Upgrade
Investing Cash Flow	-45,525	-82,247	-48,158	-91,995	-92,466	6,656	Upgrade
Short-Term Debt Issued	-	-	-	-	-	100	Upgrade
Long-Term Debt Issued	-	-	-	69,000	35,000	-	Upgrade
Total Debt Issued	5,696	-	-	69,000	35,000	100	Upgrade
Short-Term Debt Repaid	-	-	-	-	-	-100	Upgrade
Long-Term Debt Repaid	-	-3,693	-3,277	-37,819	-411.72	-9,850	Upgrade
Total Debt Repaid	-17,164	-3,693	-3,277	-37,819	-411.72	-9,950	Upgrade
Net Debt Issued (Repaid)	-11,468	-3,693	-3,277	31,181	34,588	-9,850	Upgrade
Issuance of Common Stock	65.97	-	-	108.85	14	627.17	Upgrade
Repurchase of Common Stock	-788.07	-29.9	-14,578	-5,422	-	-	Upgrade
Dividends Paid	-16,834	-12,800	-7,471	-4,271	-3,883	-2,961	Upgrade
Other Financing Activities	-77.42	-215.98	-318	-541.59	-0	-	Upgrade
Financing Cash Flow	-29,101	-16,739	-25,644	21,055	30,720	-12,184	Upgrade
Foreign Exchange Rate Adjustments	-451.39	461	1,501	-598.66	3,784	-2,190	Upgrade
Miscellaneous Cash Flow Adjustments	-0	-	-	-	-	-	Upgrade
Net Cash Flow	30,968	4,275	-7,668	-16,784	-21,595	30,407	Upgrade
Free Cash Flow	95,455	98,726	60,158	-16,486	-54,540	37,333	Upgrade
Free Cash Flow Growth	18.00%	64.11%	-	-	-	13.68%	Upgrade
Free Cash Flow Margin	32.44%	40.64%	33.40%	-11.63%	-54.22%	48.83%	Upgrade
Free Cash Flow Per Share	1476.47	1527.07	934.05	-254.85	-842.04	576.42	Upgrade
Cash Interest Paid	2,229	1,916	1,771	2,574	93.05	168.91	Upgrade
Cash Income Tax Paid	27,375	20,603	27,649	10,341	8,822	4,428	Upgrade
Levered Free Cash Flow	64,588	70,146	33,988	-19,650	-63,902	22,584	Upgrade
Unlevered Free Cash Flow	66,058	71,421	35,212	-18,018	-63,844	22,690	Upgrade
Change in Working Capital	-32,403	-14,924	-8,503	-6,422	-9,613	-1,747	Upgrade

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