B2En Co., Ltd. (KOSDAQ:307870)

B2En Co., Ltd. Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023
Net Income	-8,160	-6,901	-11,980
Depreciation & Amortization	856.8	856.8	507.72
Loss (Gain) From Sale of Assets	15.75	15.75	-
Asset Writedown & Restructuring Costs	220.47	220.47	-
Loss (Gain) From Sale of Investments	136.91	136.91	349.72
Loss (Gain) on Equity Investments	3,038	3,038	5,077
Provision & Write-off of Bad Debts	-27.54	-27.54	30.98
Other Operating Activities	-244.09	338.45	4,528
Change in Accounts Receivable	-243.03	-243.03	1,663
Change in Accounts Payable	-247.08	-247.08	92.23
Change in Unearned Revenue	2.1	2.1	-1.04
Change in Other Net Operating Assets	1,998	1,153	-3,046
Operating Cash Flow	-2,653	-1,657	-2,778
Capital Expenditures	-1,605	-1,652	-435.13
Sale of Property, Plant & Equipment	68.18	20.55	0.03
Cash Acquisitions	-5,705	-443.15	-
Divestitures	300	90	-
Sale (Purchase) of Intangibles	-4.08	-	-183.6
Investment in Securities	-15,856	-11,282	5,227
Other Investing Activities	0	0	-0
Investing Cash Flow	-22,801	-13,267	4,609
Long-Term Debt Issued	-	16,900	300
Long-Term Debt Repaid	-	-8,451	-3,444
Net Debt Issued (Repaid)	-3,207	8,449	-3,144
Issuance of Common Stock	9,951	19,239	-
Repurchase of Common Stock	-74.7	-74.7	-1,006
Other Financing Activities	36.45	-158.43	51.08
Financing Cash Flow	6,706	27,455	-4,099
Miscellaneous Cash Flow Adjustments	-0	-0	0
Net Cash Flow	-18,749	12,531	-2,269
Free Cash Flow	-4,258	-3,309	-3,214
Free Cash Flow Margin	-24.11%	-13.19%	-10.03%
Free Cash Flow Per Share	-84.54	-83.14	-101.83
Cash Interest Paid	350.65	87.83	274.39
Levered Free Cash Flow	-6,766	99.66	-
Unlevered Free Cash Flow	-5,737	1,143	-
Change in Working Capital	1,510	664.71	-1,292

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