Samyoung S&C 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024
Net Income	-1,130	-3,362
Depreciation & Amortization	484.61	567.55
Loss (Gain) From Sale of Assets	0	5.94
Asset Writedown & Restructuring Costs	-	1,034
Stock-Based Compensation	60.63	60.63
Provision & Write-off of Bad Debts	-7.09	10.37
Other Operating Activities	-743.49	256.89
Change in Accounts Receivable	190.28	-107.93
Change in Inventory	-264.81	82.55
Change in Accounts Payable	-130.05	11.9
Change in Unearned Revenue	337.99	-
Change in Other Net Operating Assets	-943.85	273.56
Operating Cash Flow	-2,145	-1,166
Capital Expenditures	-302.99	-596.93
Investment in Securities	3,026	2,230
Other Investing Activities	11.15	-0
Investing Cash Flow	2,665	1,702
Long-Term Debt Repaid	-266.19	-273.63
Net Debt Issued (Repaid)	-266.19	-273.63
Issuance of Common Stock	-	126.18
Financing Cash Flow	-266.19	-147.45
Foreign Exchange Rate Adjustments	21.16	35.14
Net Cash Flow	274.29	423.47
Free Cash Flow	-2,448	-1,763
Free Cash Flow Margin	-22.31%	-14.22%
Free Cash Flow Per Share	-439.99	-316.72
Cash Income Tax Paid	-21.81	14.72
Levered Free Cash Flow	-2,298	-
Unlevered Free Cash Flow	-2,262	-
Change in Working Capital	-810.45	260.09

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