COSMO ROBOTICS CO. 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	-22,096	-11,657	-6,301	-1,590
Depreciation & Amortization	765.37	554.79	490.34	658.13
Loss (Gain) From Sale of Assets	-0.36	-35.51	13.3	44.94
Asset Writedown & Restructuring Costs	190.52	-	-	424.65
Stock-Based Compensation	-	1,159	152.59	109.11
Provision & Write-off of Bad Debts	-1,121	196.31	82.98	37.79
Other Operating Activities	16,238	3,703	2,147	-2,645
Change in Accounts Receivable	-2,377	-505.67	-1,085	-112.16
Change in Inventory	613.92	-2,294	-963.04	-1,071
Change in Accounts Payable	-2,152	205.63	622.09	560.07
Change in Other Net Operating Assets	-646.84	104.37	-930.37	318.84
Operating Cash Flow	-10,586	-8,569	-5,771	-3,264
Capital Expenditures	-893.1	-391.13	-545.43	-410.68
Sale of Property, Plant & Equipment	-	260	46.29	391.33
Cash Acquisitions	-	-	-0.74	-
Divestitures	3.53	-	-	-
Sale (Purchase) of Intangibles	-362.53	-452.93	-488	-78.87
Investment in Securities	4,200	-5,500	-50	-
Other Investing Activities	258.53	121.49	183.65	1,159
Investing Cash Flow	4,451	-9,185	-827.91	265.03
Short-Term Debt Issued	37.31	3,509	475.14	1,052
Long-Term Debt Issued	-	1,023	1,615	2,966
Total Debt Issued	37.31	4,532	2,091	4,018
Short-Term Debt Repaid	-887.73	-1,936	-1,200	-79.54
Long-Term Debt Repaid	-506.53	-445.77	-1,992	-1,195
Total Debt Repaid	-1,394	-2,382	-3,192	-1,275
Net Debt Issued (Repaid)	-1,357	2,151	-1,102	2,743
Issuance of Common Stock	3,550	1,391	5,665	2,005
Other Financing Activities	-194.65	-312.37	-480.86	-206.31
Financing Cash Flow	6,509	19,210	6,456	4,542
Foreign Exchange Rate Adjustments	-441.67	67.24	-	-
Miscellaneous Cash Flow Adjustments	-	-	-	-0
Net Cash Flow	-67.38	1,523	-142.59	1,543
Free Cash Flow	-11,479	-8,961	-6,316	-3,675
Free Cash Flow Margin	-129.52%	-127.66%	-101.41%	-64.22%
Free Cash Flow Per Share	-468.60	-451.21	-470.30	-430.46
Cash Interest Paid	181.22	304.56	480.86	206.31
Cash Income Tax Paid	18.28	7.59	-	-
Levered Free Cash Flow	-25,640	4,407	-1,757	-
Unlevered Free Cash Flow	-25,302	5,354	-1,170	-
Change in Working Capital	-4,562	-2,490	-2,357	-303.84

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