IVIM Technology 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	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	-4,334	-4,003	-5,044	-9,735	-2,621
Depreciation & Amortization	1,594	1,376	1,106	862.95	614.04
Loss (Gain) From Sale of Assets	64.44	81.74	727.97	-62.23	-
Stock-Based Compensation	229.89	315.89	313.16	136.37	92.26
Provision & Write-off of Bad Debts	362.73	320.64	-	-	-
Other Operating Activities	-386.84	-248.85	1,718	6,667	11.51
Change in Accounts Receivable	-141.95	-1,142	-643.59	-217.92	200.78
Change in Inventory	-3,765	-3,659	-2,070	-1,701	-1,642
Change in Accounts Payable	267.71	48.28	240.59	-28.03	121.96
Change in Other Net Operating Assets	85.71	-20.15	204.52	-4.18	-308.72
Operating Cash Flow	-6,023	-6,930	-3,446	-4,083	-3,531
Capital Expenditures	-852.69	-432.33	-489.92	-403.91	-1,252
Sale of Property, Plant & Equipment	110	-	-	175.78	-
Sale (Purchase) of Intangibles	-96.5	-231.6	-6.12	-18.29	-140.17
Investment in Securities	-15,588	-15,600	6,500	-11,000	3,000
Other Investing Activities	202.79	211.92	163.46	168.89	446.24
Investing Cash Flow	-16,224	-16,052	6,168	-11,078	2,054
Long-Term Debt Issued	-	-	-	-	1,500
Long-Term Debt Repaid	-	-290.75	-116.68	-182.22	-151.27
Net Debt Issued (Repaid)	-369.8	-290.75	-116.68	-182.22	1,349
Issuance of Common Stock	23,352	23,313	-	-	-
Other Financing Activities	-1,169	-1,169	-33.04	-0	-
Financing Cash Flow	21,813	21,854	-149.72	14,810	1,349
Foreign Exchange Rate Adjustments	10.42	20.14	-7.73	-15.58	-
Miscellaneous Cash Flow Adjustments	0	-	-0	-	0
Net Cash Flow	-423.76	-1,109	2,564	-365.86	-128.35
Free Cash Flow	-6,876	-7,363	-3,936	-4,487	-4,783
Free Cash Flow Margin	-194.90%	-206.57%	-87.56%	-335.35%	-907.62%
Free Cash Flow Per Share	-461.76	-538.52	-515.08	-897.29	-23915.53
Cash Interest Paid	171.09	180.63	174.57	25.57	-7.21
Cash Income Tax Paid	4.07	-31.22	43.51	10.08	-8.18
Levered Free Cash Flow	-3,364	-4,246	-2,521	-5,369	-
Unlevered Free Cash Flow	-3,255	-4,130	-1,517	-4,063	-
Change in Working Capital	-3,553	-4,773	-2,269	-1,951	-1,628

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