Link Solution 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
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	-2,543	-12,184
Depreciation & Amortization	1,821	712.38
Loss (Gain) From Sale of Assets	-3.67	20.6
Asset Writedown & Restructuring Costs	-	36.57
Stock-Based Compensation	937.51	6.27
Provision & Write-off of Bad Debts	145.44	50.78
Other Operating Activities	-1,263	12,968
Change in Accounts Receivable	-2,145	-1,768
Change in Inventory	-1,393	-506.54
Change in Accounts Payable	410.88	27.05
Change in Other Net Operating Assets	-1,725	-149.44
Operating Cash Flow	-5,758	-786.16
Capital Expenditures	-6,702	-3,875
Sale (Purchase) of Intangibles	-182.22	-
Investment in Securities	5,000	-4,000
Other Investing Activities	-453.5	-217.1
Investing Cash Flow	-2,338	-8,092
Short-Term Debt Issued	10,000	3,600
Total Debt Issued	10,000	3,600
Short-Term Debt Repaid	-4,000	-300
Long-Term Debt Repaid	-570.81	-303.96
Total Debt Repaid	-4,571	-603.96
Net Debt Issued (Repaid)	5,429	2,996
Issuance of Common Stock	475.94	24.98
Other Financing Activities	685.4	-0
Financing Cash Flow	18,595	4,022
Miscellaneous Cash Flow Adjustments	-0	-
Net Cash Flow	10,499	-4,857
Free Cash Flow	-12,460	-4,661
Free Cash Flow Margin	-111.37%	-63.33%
Free Cash Flow Per Share	-4874.56	-2519.18
Cash Interest Paid	320.68	104.22
Cash Income Tax Paid	51.81	63.97
Levered Free Cash Flow	-37,837	-
Unlevered Free Cash Flow	-37,076	-
Change in Working Capital	-4,852	-2,397

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