IVIM Technology 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	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	-3,803	-4,003	-5,044	-9,735	-2,621
Depreciation & Amortization	1,852	1,376	1,106	862.95	614.04
Loss (Gain) From Sale of Assets	-9.84	81.74	727.97	-62.23	-
Stock-Based Compensation	108.55	315.89	313.16	136.37	92.26
Provision & Write-off of Bad Debts	-172.53	320.64	-	-	-
Other Operating Activities	105.56	-248.85	1,718	6,667	11.51
Change in Accounts Receivable	1,171	-1,142	-643.59	-217.92	200.78
Change in Inventory	-2,983	-3,659	-2,070	-1,701	-1,642
Change in Accounts Payable	-382.8	48.28	240.59	-28.03	121.96
Change in Other Net Operating Assets	-132.8	-20.15	204.52	-4.18	-308.72
Operating Cash Flow	-4,247	-6,930	-3,446	-4,083	-3,531
Capital Expenditures	-2,453	-432.33	-489.92	-403.91	-1,252
Sale of Property, Plant & Equipment	110	-	-	175.78	-
Sale (Purchase) of Intangibles	-27.42	-231.6	-6.12	-18.29	-140.17
Investment in Securities	7,700	-15,600	6,500	-11,000	3,000
Other Investing Activities	41.4	211.92	163.46	168.89	446.24
Investing Cash Flow	5,371	-16,052	6,168	-11,078	2,054
Long-Term Debt Issued	-	-	-	-	1,500
Long-Term Debt Repaid	-418.15	-290.75	-116.68	-182.22	-151.27
Net Debt Issued (Repaid)	-418.15	-290.75	-116.68	-182.22	1,349
Issuance of Common Stock	57.06	23,313	-	-	-
Other Financing Activities	-	-1,169	-33.04	-0	-
Financing Cash Flow	-361.09	21,854	-149.72	14,810	1,349
Foreign Exchange Rate Adjustments	-0.78	20.14	-7.73	-15.58	-
Miscellaneous Cash Flow Adjustments	-	-	-0	-	0
Net Cash Flow	762.45	-1,109	2,564	-365.86	-128.35
Free Cash Flow	-6,699	-7,363	-3,936	-4,487	-4,783
Free Cash Flow Margin	-153.10%	-206.57%	-87.56%	-335.35%	-907.62%
Free Cash Flow Per Share	-443.97	-538.86	-515.08	-897.29	-23915.53
Cash Interest Paid	156.27	180.63	174.57	25.57	-7.21
Cash Income Tax Paid	80.55	-31.22	43.51	10.08	-8.18
Levered Free Cash Flow	-3,708	-4,246	-2,521	-5,369	-
Unlevered Free Cash Flow	-3,608	-4,130	-1,517	-4,063	-
Change in Working Capital	-2,328	-4,773	-2,269	-1,951	-1,628

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