NANOCMS 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	-2,197	-8,843	-4,135	206.39	-686.78
Depreciation & Amortization	1,131	1,032	882.97	321.16	214.18
Loss (Gain) From Sale of Assets	-9.24	0.23	-3.63	0	-
Loss (Gain) From Sale of Investments	-30.6	-42.81	-93.14	-144.88	-56.34
Stock-Based Compensation	954.86	861.77	81.86	42.29	68.03
Provision & Write-off of Bad Debts	-0.03	214.97	155.13	1.37	-3.76
Other Operating Activities	701.02	1,248	3,133	518.47	-133.24
Change in Accounts Receivable	11.87	78.06	-419.3	-32.95	286.16
Change in Inventory	-252.93	5,224	-1,432	-1,564	-214.92
Change in Accounts Payable	177.14	-636.17	562.91	75.22	4.65
Change in Other Net Operating Assets	-205.95	1,025	-336.22	-237.14	-1,247
Operating Cash Flow	279.9	161.75	-1,603	-814.04	-1,769
Operating Cash Flow Growth	73.04%	-	-	-	-
Capital Expenditures	-38.86	-1,214	-373.45	-2,877	-6,043
Sale of Property, Plant & Equipment	10.72	0.14	3.69	-	-
Investment in Securities	7,692	-1,427	15,233	4,285	-26,040
Other Investing Activities	132.71	8.26	-80.9	-5	-18.04
Investing Cash Flow	7,797	-2,442	14,652	1,438	-32,382
Long-Term Debt Issued	-	8,000	-	-	19,700
Total Debt Issued	-	8,000	-	-	19,700
Short-Term Debt Repaid	-100	-1,350	-	-	-
Long-Term Debt Repaid	-7,983	-5,898	-12,772	-104.64	-2,735
Total Debt Repaid	-8,083	-7,248	-12,772	-104.64	-2,735
Net Debt Issued (Repaid)	-8,083	751.9	-12,772	-104.64	16,965
Issuance of Common Stock	-	-	-	362.74	18,080
Other Financing Activities	-	-0	-	-	-967.42
Financing Cash Flow	-8,083	751.9	-12,772	258.1	34,077
Foreign Exchange Rate Adjustments	-0.85	9.14	-29.47	-0.37	0.73
Net Cash Flow	-6.83	-1,519	247.16	881.29	-72.78
Free Cash Flow	241.04	-1,052	-1,977	-3,691	-7,812
Free Cash Flow Margin	4.56%	-22.63%	-43.13%	-49.81%	-191.31%
Free Cash Flow Per Share	55.52	-246.22	-462.82	-876.34	-1967.83
Cash Interest Paid	25.39	160.03	243.23	261.18	145.37
Cash Income Tax Paid	-30.15	-118.33	151.92	31.76	4.08
Levered Free Cash Flow	-2,930	2,784	-8,639	-5,639	-2,409
Unlevered Free Cash Flow	-2,342	3,299	-7,456	-4,649	-2,283
Change in Working Capital	-269.86	5,691	-1,624	-1,759	-1,171

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