Celemics 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 2016
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '16 Dec 31, 2016
Net Income	-4,036	12,266	-3,876	-4,797	-5,875
Depreciation & Amortization	720.01	791.77	856.88	894.23	284.1
Loss (Gain) From Sale of Assets	-7.06	-3.63	9.96	-	-
Loss (Gain) From Sale of Investments	1,001	-13,627	-1,316	-	-
Stock-Based Compensation	0.49	0.51	-37.07	53.86	5.76
Provision & Write-off of Bad Debts	67.26	-393.89	104.69	152.1	263.59
Other Operating Activities	30.7	-219.29	-108.47	-253.48	1,722
Change in Accounts Receivable	-559.66	372.02	19.42	-7.38	4.08
Change in Inventory	-384.56	-150.94	438.61	-706.35	40.94
Change in Accounts Payable	90.09	28.58	-420.21	170.96	-73.41
Change in Unearned Revenue	-	-1.44	165.66	7.79	-
Change in Income Taxes	-5.47	33.49	12.91	-37.7	-0.45
Change in Other Net Operating Assets	-513.46	522.96	-384.24	373.36	-153.4
Operating Cash Flow	-3,597	-380.19	-4,534	-4,150	-3,782
Capital Expenditures	-165.79	-116.75	-219.25	-544.87	-369.79
Sale of Property, Plant & Equipment	50.79	-	10	-	-
Sale (Purchase) of Intangibles	-	-	-	-6	-57.67
Investment in Securities	3,406	2,145	5,500	1,468	-
Other Investing Activities	48.85	14.83	5.58	-22.96	-81.2
Investing Cash Flow	3,211	2,040	5,275	893.69	-508.66
Long-Term Debt Repaid	-348.84	-367.58	-406.52	-475.72	-
Net Debt Issued (Repaid)	-348.84	-367.58	-406.52	-475.72	-
Issuance of Common Stock	-	-	-	-	283.39
Other Financing Activities	-	-	0.02	-	-
Financing Cash Flow	-348.84	-367.58	-406.5	-475.72	5,283
Foreign Exchange Rate Adjustments	-13.25	82.84	-1.94	5.43	-0.03
Miscellaneous Cash Flow Adjustments	-0	-	-0	-	-
Net Cash Flow	-747.8	1,375	333.08	-3,726	992.91
Free Cash Flow	-3,763	-496.94	-4,753	-4,694	-4,152
Free Cash Flow Margin	-65.24%	-7.40%	-72.26%	-53.78%	-267.08%
Free Cash Flow Per Share	-460.52	-60.48	-582.15	-575.00	-4044.21
Cash Interest Paid	0.42	-	-	-	13.88
Levered Free Cash Flow	-2,764	-163.05	-3,225	-	-2,809
Unlevered Free Cash Flow	-2,755	-146.4	-3,200	-	-2,576
Change in Working Capital	-1,373	804.66	-167.86	-199.32	-182.24

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