Aniplus 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	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	22,697	15,630	8,906	4,019	20,269	-3,498
Depreciation & Amortization	31,436	25,286	15,510	9,518	6,769	5,994
Loss (Gain) From Sale of Assets	145.68	9.17	-0.23	-193.01	78.89	-
Asset Writedown & Restructuring Costs	1,516	1,516	-	258	-	142.25
Loss (Gain) From Sale of Investments	-375.92	566.96	-168.69	628.19	837.37	139.38
Loss (Gain) on Equity Investments	60.79	51.01	13.1	157.43	-10.68	-2.54
Stock-Based Compensation	437.78	1,019	1,170	5,183	-	-
Provision & Write-off of Bad Debts	437.67	184.12	58.77	-5.53	-180.94	585.04
Other Operating Activities	10,549	3,090	10,016	2,492	-8,224	1,957
Change in Accounts Receivable	-23,444	-6,309	73.94	1,985	-6,630	-810.01
Change in Inventory	-534.84	754.43	1,612	322.75	-981.5	163.98
Change in Accounts Payable	4,600	1,045	-4,106	-2,969	2,537	291.77
Change in Unearned Revenue	185.23	25.42	5.3	22.55	29.26	-16.91
Change in Other Net Operating Assets	12,508	1,697	644.87	-212.66	1,705	-828.48
Operating Cash Flow	60,218	44,566	33,736	21,206	16,199	4,117
Operating Cash Flow Growth	55.98%	32.10%	59.09%	30.91%	293.46%	-16.42%
Capital Expenditures	-1,443	-2,187	-1,099	-88.05	-1,613	-369.44
Sale of Property, Plant & Equipment	3	8.35	2,121	1,944	-	-
Cash Acquisitions	-12,789	-	-46,201	-34,196	-	5,490
Divestitures	-	-	10,197	4,600	-	-
Sale (Purchase) of Intangibles	-35,714	-32,246	-25,956	-15,704	-10,089	-5,395
Investment in Securities	7,903	345.76	-9.25	-8,128	-3,045	1,234
Other Investing Activities	694.88	-1,084	-444.59	-651.69	1,013	-593.3
Investing Cash Flow	-43,295	-37,113	-61,391	-52,224	-13,734	366.57
Short-Term Debt Issued	-	2,890	-	3,980	-	2,300
Long-Term Debt Issued	-	12,000	44,430	-	37,000	-
Total Debt Issued	31,500	14,890	44,430	3,980	37,000	2,300
Short-Term Debt Repaid	-	-2,242	-3,285	-62	-2,000	-2,705
Long-Term Debt Repaid	-	-7,149	-10,153	-3,553	-962.26	-631.69
Total Debt Repaid	-27,374	-9,391	-13,438	-3,615	-2,962	-3,337
Net Debt Issued (Repaid)	4,126	5,499	30,992	364.94	34,038	-1,037
Issuance of Common Stock	-	-	-	10,308	1,063	110.11
Repurchase of Common Stock	-3,000	-	-	-	-	-1,027
Dividends Paid	-3,533	-200	-200	-	-	-
Other Financing Activities	-30.47	-41.06	25.62	-57.99	-150	18.37
Financing Cash Flow	-2,438	16,507	30,818	10,615	34,950	-1,935
Foreign Exchange Rate Adjustments	647.41	743.07	79.52	180.93	248.73	-107.69
Net Cash Flow	15,133	24,703	3,242	-20,222	37,664	2,440
Free Cash Flow	58,775	42,378	32,637	21,118	14,586	3,748
Free Cash Flow Growth	59.99%	29.85%	54.55%	44.78%	289.22%	-16.76%
Free Cash Flow Margin	40.26%	32.36%	29.31%	36.53%	29.75%	23.59%
Free Cash Flow Per Share	1269.79	953.90	747.13	640.63	405.15	142.88
Cash Interest Paid	1,354	1,408	853.31	215.92	20.48	71.83
Cash Income Tax Paid	-	4,348	3,479	2,797	133.67	100.62
Levered Free Cash Flow	-6,244	19,885	11,143	-2,988	2,591	-4,417
Unlevered Free Cash Flow	-1,902	23,792	13,881	-1,260	3,385	-4,276
Change in Working Capital	-6,687	-2,787	-1,770	-850.98	-3,340	-1,200

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.