Samhyun 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	10,408	8,373	9,450
Depreciation & Amortization	4,058	3,592	2,950
Loss (Gain) From Sale of Assets	-260.39	-1.44	415.9
Asset Writedown & Restructuring Costs	-	-	75.99
Loss (Gain) From Sale of Investments	-1,193	-133.5	-0.84
Loss (Gain) on Equity Investments	203.85	-	-
Stock-Based Compensation	231.57	-	-
Provision & Write-off of Bad Debts	-	-	-33.03
Other Operating Activities	-6,820	-1,117	454.98
Change in Accounts Receivable	3,273	1,651	-6,787
Change in Inventory	-5,207	594.93	-2,681
Change in Accounts Payable	-3,857	-6,076	7,126
Change in Other Net Operating Assets	-740.67	34.58	567.86
Operating Cash Flow	95.01	6,917	11,540
Operating Cash Flow Growth	-98.63%	-40.06%	-
Capital Expenditures	-53,034	-6,521	-4,348
Sale of Property, Plant & Equipment	0.9	2	102.9
Cash Acquisitions	-3,703	-	-
Divestitures	-82.52	-	-
Sale (Purchase) of Intangibles	-32.25	-247.6	-171.18
Investment in Securities	18,723	-39,565	-5,102
Other Investing Activities	1,617	1,200	714.14
Investing Cash Flow	-36,939	-45,126	-8,810
Short-Term Debt Issued	575.21	1,000	-
Long-Term Debt Issued	53,500	2,200	1,040
Total Debt Issued	54,075	3,200	1,040
Short-Term Debt Repaid	-165.21	-1,100	-
Long-Term Debt Repaid	-1,172	-18,476	-5,577
Total Debt Repaid	-1,337	-19,576	-5,577
Net Debt Issued (Repaid)	52,738	-16,376	-4,537
Issuance of Common Stock	-	58,469	-
Repurchase of Common Stock	-3,974	-24.68	-
Dividends Paid	-1,585	-	-
Other Financing Activities	299.71	308.9	-
Financing Cash Flow	47,478	42,377	-4,537
Foreign Exchange Rate Adjustments	-17.7	1.59	-
Miscellaneous Cash Flow Adjustments	-	-	0
Net Cash Flow	10,616	4,169	-1,807
Free Cash Flow	-52,939	395.63	7,192
Free Cash Flow Growth	-	-94.50%	-
Free Cash Flow Margin	-55.70%	0.39%	7.20%
Free Cash Flow Per Share	-1662.01	13.03	280.86
Cash Interest Paid	217.83	544.93	749.94
Cash Income Tax Paid	379.95	740.03	196.91
Levered Free Cash Flow	-55,583	-3,347	-
Unlevered Free Cash Flow	-55,105	-3,027	-
Change in Working Capital	-6,532	-3,795	-1,774

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