Precision Biosensor 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	-10,023	-7,305	-4,490	-6,806	-4,152
Depreciation & Amortization	3,957	3,590	3,145	2,282	1,179
Loss (Gain) From Sale of Assets	16.05	-3.01	-	-5.27	-
Asset Writedown & Restructuring Costs	1,981	-	-	-	-
Loss (Gain) From Sale of Investments	-2.42	-33.36	-90.06	-137.79	-48.66
Stock-Based Compensation	116	46.61	155.26	150.33	73.59
Provision & Write-off of Bad Debts	36.98	-103.57	241.11	164.95	1.51
Other Operating Activities	3,383	2,624	679.14	3,305	527.58
Change in Accounts Receivable	-346.66	403.1	-342.54	554.94	1,461
Change in Inventory	15.86	436.79	108.1	-1,940	-2,421
Change in Accounts Payable	254.72	-34.56	-385.38	-276.4	-947.73
Change in Other Net Operating Assets	-901.8	-1,064	-973.59	132.85	-246.8
Operating Cash Flow	-1,513	-1,444	-1,953	-2,576	-4,575
Capital Expenditures	-157.43	-64.96	-7,053	-11,142	-9,151
Sale (Purchase) of Intangibles	-	-	-	-3,785	-25.8
Investment in Securities	-5,000	5,534	-2,907	16,139	-19,956
Other Investing Activities	17.7	107.77	28.64	-378.78	-45.25
Investing Cash Flow	-4,893	5,576	-9,931	142.17	-29,178
Short-Term Debt Issued	-	-	-	-	285.08
Long-Term Debt Issued	-	2,994	14,976	3,600	16,882
Total Debt Issued	-	2,994	14,976	3,600	17,167
Long-Term Debt Repaid	-8,983	-8,006	-8,391	-633.61	-357.1
Total Debt Repaid	-8,983	-8,006	-8,391	-633.61	-357.1
Net Debt Issued (Repaid)	-8,983	-5,012	6,585	2,966	16,810
Issuance of Common Stock	16,979	-	136.2	1,243	635.31
Other Financing Activities	22	-	-0	-0	-0
Financing Cash Flow	8,018	-5,012	6,721	4,209	17,445
Foreign Exchange Rate Adjustments	-44.72	175.84	32.37	237.64	-53.02
Net Cash Flow	1,568	-703.55	-5,130	2,013	-16,361
Free Cash Flow	-1,670	-1,509	-9,006	-13,719	-13,726
Free Cash Flow Margin	-8.38%	-7.89%	-44.17%	-67.06%	-86.40%
Free Cash Flow Per Share	-132.31	-129.93	-776.13	-1190.18	-1215.81
Cash Interest Paid	483.68	518.27	428.63	154.35	17.46
Cash Income Tax Paid	42.08	17.43	-78.94	55.85	-19.45
Levered Free Cash Flow	-2,139	-11.76	-10,697	-11,321	-14,441
Unlevered Free Cash Flow	-827.96	1,232	-9,928	-10,811	-14,340
Change in Working Capital	-977.88	-258.87	-1,593	-1,529	-2,155

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