S.Biomedics 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	-8,122	-6,691	-10,321	-6,327	-5,667
Depreciation & Amortization	2,043	1,725	1,553	1,517	1,448
Loss (Gain) From Sale of Assets	-	-	-5.49	-	-
Loss (Gain) From Sale of Investments	-105.87	-25.23	-51.81	-6.77	-0.24
Stock-Based Compensation	442.35	55.38	86.21	148.08	217.39
Provision & Write-off of Bad Debts	272.84	12.67	174.99	-160.05	-188.31
Other Operating Activities	482.88	1,856	4,564	3,105	1,666
Change in Accounts Receivable	-155.49	201.51	-771.8	-697.48	440.6
Change in Inventory	462.02	71.14	-830.05	-817.71	-204.21
Change in Accounts Payable	190.22	-292.73	63.31	379.86	-423.02
Change in Other Net Operating Assets	509.85	-413.31	-610.69	-347.05	-576.36
Operating Cash Flow	-3,981	-3,500	-6,149	-3,205	-3,287
Capital Expenditures	-4,604	-1,390	-1,847	-9,295	-474.49
Sale of Property, Plant & Equipment	-	-	22.14	-	-
Sale (Purchase) of Intangibles	-15	-324.4	-	-149.39	-15.8
Investment in Securities	10,582	-8,547	-6,655	2,708	-3,445
Other Investing Activities	-563.05	-86	-343.25	-43.69	-64.87
Investing Cash Flow	5,400	-10,348	-8,824	-6,871	-3,990
Long-Term Debt Issued	6,300	11,775	-	7,000	4,860
Total Debt Issued	6,300	11,775	-	7,000	4,860
Long-Term Debt Repaid	-7,780	-2,573	-1,156	-732.69	-1,061
Total Debt Repaid	-7,780	-2,573	-1,156	-732.69	-1,061
Net Debt Issued (Repaid)	-1,480	9,202	-1,156	6,267	3,799
Issuance of Common Stock	1,653	7,574	14,282	-	-
Other Financing Activities	-0	133.5	-808.56	852.9	362.18
Financing Cash Flow	173.39	16,909	12,318	8,020	4,161
Foreign Exchange Rate Adjustments	8.34	11.89	-0.86	-9.47	59.35
Net Cash Flow	1,601	3,074	-2,656	-2,066	-3,057
Free Cash Flow	-8,584	-4,890	-7,996	-12,501	-3,762
Free Cash Flow Margin	-51.88%	-35.61%	-61.00%	-103.20%	-42.42%
Free Cash Flow Per Share	-722.99	-425.15	-731.44	-1223.19	-370.56
Cash Interest Paid	363.82	426.59	487.05	156.16	158.4
Cash Income Tax Paid	176.06	78	31.47	3.22	-20.09
Levered Free Cash Flow	-3,508	-4,647	-8,051	-9,322	-3,057
Unlevered Free Cash Flow	-2,602	-4,150	-7,499	-8,867	-2,636
Change in Working Capital	1,007	-433.4	-2,149	-1,482	-762.99

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