APT Neuroscience Cash Flow Statement

Financials in millions KRW. Fiscal year is January - December.

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	-19,167	-5,003	-3,248
Depreciation & Amortization	1,164	509.66	115.59
Loss (Gain) From Sale of Assets	18.6	2.67	0.04
Loss (Gain) From Sale of Investments	-69.75	-87.36	-104.48
Loss (Gain) on Equity Investments	7,728	4,736	143.18
Stock-Based Compensation	1,267	1,058	-
Provision & Write-off of Bad Debts	-	1.6	-1,287
Other Operating Activities	474.6	-5,146	714.41
Change in Accounts Receivable	2,015	-1,895	5,020
Change in Inventory	-1,199	-	-
Change in Accounts Payable	188.05	-637.89	-1,915
Change in Other Net Operating Assets	-2,654	1,779	1,713
Operating Cash Flow	-10,234	-4,682	1,152
Capital Expenditures	-510.54	-4,026	-311.8
Sale of Property, Plant & Equipment	31.14	8	-
Cash Acquisitions	-	-420.11	-
Sale (Purchase) of Intangibles	99	-152.92	-1,900
Investment in Securities	26,985	-54,480	-4,402
Other Investing Activities	314.44	-1,728	-400
Investing Cash Flow	26,919	-60,999	-7,014
Long-Term Debt Issued	125,200	25,000	20,000
Long-Term Debt Repaid	-415.07	-5,481	-34.11
Net Debt Issued (Repaid)	124,785	19,519	19,966
Issuance of Common Stock	-	26,665	12,500
Other Financing Activities	-30.87	-32.68	27.75
Financing Cash Flow	124,754	46,151	32,494
Foreign Exchange Rate Adjustments	1,641	22.21	3.62
Miscellaneous Cash Flow Adjustments	0	-	-
Net Cash Flow	143,080	-19,507	26,636
Free Cash Flow	-10,744	-8,708	840.09
Free Cash Flow Margin	-58.47%	-42.65%	4.78%
Free Cash Flow Per Share	-72.88	-71.35	8.93
Cash Interest Paid	722.78	970.14	37.05
Cash Income Tax Paid	22.59	272.72	23.9
Levered Free Cash Flow	8,942	-6,130	-
Unlevered Free Cash Flow	10,678	-4,002	-
Change in Net Working Capital	-16,854	-3,016	-

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