Sewha P&C INC. 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	1,175	3,310	2,768	1,320	4,866
Depreciation & Amortization	1,011	1,043	1,056	1,072	1,099
Loss (Gain) From Sale of Assets	0.02	0.01	-18.83	-0.73	-3.49
Loss (Gain) From Sale of Investments	-50.27	-184.51	-142.07	-270.4	-69.78
Provision & Write-off of Bad Debts	32.72	73.69	125.82	1,091	-0.29
Other Operating Activities	676.99	1,578	991.91	212.11	1,513
Change in Accounts Receivable	-25.12	1,275	-1,221	454.91	-703.09
Change in Inventory	-947.55	-1,898	-211.66	-634.17	-617.91
Change in Accounts Payable	375.64	-354.45	332.65	-490.28	588.41
Change in Other Net Operating Assets	-556.05	-432.27	-862.07	-767.32	-316.2
Operating Cash Flow	1,693	4,410	2,819	1,988	6,355
Operating Cash Flow Growth	-61.62%	56.41%	41.86%	-68.73%	-21.75%
Capital Expenditures	-320.02	-110.25	-182.89	-358.03	-317.11
Sale of Property, Plant & Equipment	-	-	26.61	0.73	3.5
Sale (Purchase) of Intangibles	-37.11	-36.14	-14.66	-8.6	-41.74
Investment in Securities	1,082	-3,617	-2,378	-2,776	-14,195
Other Investing Activities	45	-0.2	-20	53.65	30
Investing Cash Flow	770.32	-3,763	-2,569	-3,088	-14,520
Long-Term Debt Repaid	-	-	-	-	-7.44
Total Debt Repaid	-	-	-	-	-7.44
Net Debt Issued (Repaid)	-	-	-	-	-7.44
Issuance of Common Stock	-	-	-	-	2,407
Dividends Paid	-2,074	-705.27	-414.86	-622.3	-603.68
Other Financing Activities	-	-	-	-	-17.41
Financing Cash Flow	-2,074	-705.27	-414.86	-622.3	1,778
Foreign Exchange Rate Adjustments	-	44.1	1.63	-17.08	25.18
Miscellaneous Cash Flow Adjustments	0	0	-	-	0
Net Cash Flow	388.59	-14.59	-162.63	-1,740	-6,362
Free Cash Flow	1,373	4,300	2,637	1,629	6,038
Free Cash Flow Growth	-68.08%	63.08%	61.80%	-73.01%	-17.10%
Free Cash Flow Margin	3.65%	9.80%	6.40%	4.30%	15.22%
Free Cash Flow Per Share	32.72	103.93	63.55	39.28	147.67
Cash Interest Paid	-	-	-	-	0.07
Cash Income Tax Paid	511.6	-21.65	34.96	1,047	499.29
Levered Free Cash Flow	641.34	2,915	16,639	-13,520	4,908
Unlevered Free Cash Flow	641.34	2,915	16,639	-13,520	4,908
Change in Working Capital	-1,153	-1,410	-1,962	-1,437	-1,049

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