B2En Co., Ltd. Cash Flow Statement

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	-4,944	-6,901	-11,980
Depreciation & Amortization	951.37	856.8	507.72
Loss (Gain) From Sale of Assets	4.4	15.75	-
Asset Writedown & Restructuring Costs	220.47	220.47	-
Loss (Gain) From Sale of Investments	-2,239	136.91	349.72
Loss (Gain) on Equity Investments	3,744	3,038	5,077
Provision & Write-off of Bad Debts	-2.16	-27.54	30.98
Other Operating Activities	-678.77	338.45	4,528
Change in Accounts Receivable	344.17	-243.03	1,663
Change in Accounts Payable	-145.21	-247.08	92.23
Change in Unearned Revenue	73.49	2.1	-1.04
Change in Other Net Operating Assets	-925.02	1,153	-3,046
Operating Cash Flow	-3,545	-1,657	-2,778
Capital Expenditures	-1,349	-1,652	-435.13
Sale of Property, Plant & Equipment	68.18	20.55	0.03
Cash Acquisitions	35.34	-443.15	-
Divestitures	90	90	-
Sale (Purchase) of Intangibles	-4.08	-	-183.6
Investment in Securities	-17,642	-11,282	5,227
Other Investing Activities	0	0	-0
Investing Cash Flow	-18,802	-13,267	4,609
Long-Term Debt Issued	-	16,900	300
Long-Term Debt Repaid	-	-8,451	-3,444
Net Debt Issued (Repaid)	-642.68	8,449	-3,144
Issuance of Common Stock	6,257	19,239	-
Repurchase of Common Stock	-	-74.7	-1,006
Other Financing Activities	7.59	-158.43	51.08
Financing Cash Flow	5,622	27,455	-4,099
Miscellaneous Cash Flow Adjustments	-0	-0	0
Net Cash Flow	-16,725	12,531	-2,269
Free Cash Flow	-4,894	-3,309	-3,214
Free Cash Flow Margin	-24.14%	-13.19%	-10.03%
Free Cash Flow Per Share	-102.10	-83.14	-101.83
Cash Interest Paid	247.04	87.83	274.39
Levered Free Cash Flow	-9,682	99.66	-
Unlevered Free Cash Flow	-8,481	1,143	-
Change in Working Capital	-601.4	664.71	-1,292

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