Philenergy 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
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
Net Income	-7,461	14,060	-6,417	3,723	5,719
Depreciation & Amortization	4,997	5,235	2,919	1,570	990.57
Loss (Gain) From Sale of Assets	-6.98	-28.87	2.29	0.02	3.08
Asset Writedown & Restructuring Costs	-29.5	-29.5	136.69	-	-
Stock-Based Compensation	235.05	342.05	510.37	462.19	-
Provision & Write-off of Bad Debts	-	-	-	-	-0.24
Other Operating Activities	2,193	11,050	14,578	12,672	6,337
Change in Accounts Receivable	18,994	3,225	-950.68	-17,747	-24,458
Change in Inventory	23,074	31,938	-6,019	-25,766	4,054
Change in Accounts Payable	-9,277	-44,456	25,989	8,348	4,018
Change in Other Net Operating Assets	21,000	-37,926	59,776	-4,265	-43,061
Operating Cash Flow	53,017	-16,590	90,525	-21,002	-46,397
Capital Expenditures	-5,398	-14,577	-27,094	-6,749	-4,742
Sale of Property, Plant & Equipment	52.76	120.49	2.97	-	1
Cash Acquisitions	-	-	-316.07	-	-
Sale (Purchase) of Intangibles	-312.4	-337.91	-3,325	-225.97	-213.84
Investment in Securities	712.25	-12.6	-604	-	-
Other Investing Activities	888.95	-504.69	-1,011	-1,275	-648.6
Investing Cash Flow	-8,903	-16,340	-33,744	-8,763	-5,578
Short-Term Debt Issued	-	-	12,500	33,000	-
Long-Term Debt Issued	-	-	-	8,000	16,000
Total Debt Issued	32,100	-	12,500	41,000	16,000
Short-Term Debt Repaid	-	-119.92	-27,500	-	-
Long-Term Debt Repaid	-	-3,193	-2,578	-15,299	-775.09
Total Debt Repaid	-11,940	-3,313	-30,078	-15,299	-775.09
Net Debt Issued (Repaid)	20,160	-3,313	-17,578	25,701	15,225
Issuance of Common Stock	717.74	312.24	63,099	-	-
Other Financing Activities	67.04	3.1	-0	-0	-0
Financing Cash Flow	19,512	-2,998	45,521	25,701	15,225
Foreign Exchange Rate Adjustments	246.59	313.84	2.14	-50.29	-7.03
Net Cash Flow	63,873	-35,614	102,305	-4,115	-36,758
Free Cash Flow	47,619	-31,167	63,431	-27,752	-51,139
Free Cash Flow Margin	46.99%	-10.92%	32.25%	-14.63%	-30.96%
Free Cash Flow Per Share	2230.35	-1431.63	3449.95	-1835.69	-3409.26
Cash Interest Paid	1,172	1,179	1,208	605.74	231.54
Cash Income Tax Paid	2,952	885.17	5,281	2,299	-
Levered Free Cash Flow	49,191	-35,735	53,151	-30,894	-
Unlevered Free Cash Flow	50,045	-35,122	54,390	-29,834	-
Change in Working Capital	53,791	-47,220	78,796	-39,429	-59,447

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