New Kids On Cash Flow Statement

Financials in millions KRW. Fiscal year is January - December.

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	2,199	1,450	2,279
Depreciation & Amortization	744.18	782.7	993.62
Loss (Gain) From Sale of Assets	-55.97	3.28	-128.21
Asset Writedown & Restructuring Costs	-	-	235.82
Loss (Gain) From Sale of Investments	-	-	15.85
Stock-Based Compensation	56.13	145.29	-
Provision & Write-off of Bad Debts	1,173	52.68	-249.82
Other Operating Activities	2,165	-638.11	-152.84
Change in Accounts Receivable	2,107	-1,793	657.58
Change in Inventory	1,916	2,510	-3,038
Change in Accounts Payable	347.15	-70.92	-3,582
Change in Income Taxes	-	-	553.41
Change in Other Net Operating Assets	-172.06	264.19	508.32
Operating Cash Flow	10,480	2,706	-1,908
Operating Cash Flow Growth	287.33%	-	-
Capital Expenditures	-11.35	-389.03	-2,455
Sale of Property, Plant & Equipment	-	0.12	195.78
Cash Acquisitions	-0.23	-	-
Sale (Purchase) of Intangibles	-36.77	-29.75	-31.86
Sale (Purchase) of Real Estate	-	-	-8,161
Investment in Securities	-3,974	-6	216.09
Other Investing Activities	-0	60.43	92.22
Investing Cash Flow	-4,022	-364.24	-10,144
Short-Term Debt Issued	-	419.88	3,294
Long-Term Debt Issued	-	-	7,000
Total Debt Issued	-	419.88	10,294
Short-Term Debt Repaid	-1,520	-2,794	-500
Long-Term Debt Repaid	-963.76	-982.74	-500
Total Debt Repaid	-2,484	-3,777	-1,000
Net Debt Issued (Repaid)	-2,484	-3,357	9,294
Issuance of Common Stock	-	260	-
Other Financing Activities	-0.01	-5.64	-
Financing Cash Flow	-2,484	-2,103	9,294
Foreign Exchange Rate Adjustments	0.28	-1.47	3.8
Miscellaneous Cash Flow Adjustments	-	-0	-
Net Cash Flow	3,975	237.43	-2,755
Free Cash Flow	10,469	2,317	-4,364
Free Cash Flow Growth	351.88%	-	-
Free Cash Flow Margin	20.78%	5.05%	-8.94%
Free Cash Flow Per Share	9494.67	2189.79	-1727471.03
Cash Interest Paid	265.07	417.3	-
Cash Income Tax Paid	-93.14	922.23	-
Levered Free Cash Flow	2,118	839.86	-
Unlevered Free Cash Flow	2,769	1,707	-
Change in Working Capital	4,198	910.3	-4,901

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